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.

Section 67 | Oil licences.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

F1
S. 67 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)