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Legislation
Finance Act 1985

Part IV Oil Taxation

  • Section 90 Limitations on relief for exploration and appraisal expenditure.
  • Section 91 Chargeable periods relevant to limit on tax payable and expenditure supplement.
  • Section 92 Qualifying asset; exclusion of land and certain buildings etc.
  1. Finance Act 1985
  2. Part IV Oil Taxation

Part IV Oil Taxation

From legislation.gov.uk

Contents

  1. Section 90 Limitations on relief for exploration and appraisal expenditure.
  2. Section 91 Chargeable periods relevant to limit on tax payable and expenditure supplement.
  3. Section 92 Qualifying asset; exclusion of land and certain buildings etc.
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