Corporation Tax Act 2010 (c. 4)

Part 8 U.K. Oil activities

[F1 CHAPTER 5A U.K. Extended ring fence expenditure supplement for onshore activities

Textual Amendments

F1 Pt. 8 Ch. 5A inserted (with effect in accordance with Sch. 14 para. 4 of the amending Act) by Finance Act 2014 (c. 26), Sch. 14 para. 1

Application and interpretation U.K.

329C Onshore and offshore oil-related activities U.K.

(1) This section applies for the purposes of this Chapter.

(2) “Onshore oil-related activities” has the same meaning as in Chapter 8 (supplementary charge: onshore allowance) (see section 356BA).

(3) “Offshore oil-related activities” means oil-related activities that are not onshore oil-related activities.]