Part 8 Oil activities

CHAPTER 8 Supplementary charge: onshore allowance

Interpretation

356JA When capital expenditure is incurred
Section 5 of CAA 2001 (when capital expenditure is incurred) applies for the purposes of this Chapter as for the purposes of that Act.
Pt. 8 Ch. 8 inserted (with effect in accordance with Sch. 15 paras. 6(1), 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 15 para. 3