Crossheading Oil industry
From legislation.gov.uk
Contents
- Section 62 Expenditure on and under abandonment guarantees.
- Section 63 Relief for reimbursement expenditure under abandonment guarantees.
- Section 64 Relief for expenditure incurred by a participator in meeting defaulter’s abandonment expenditure.
- Section 65 Reimbursement by defaulter in respect of certain abandonment expenditure.
- Section 66 Restriction on setting ACT against liability to corporation tax on profits from oil extraction activities etc.
- Section 67 Oil licences.