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Legislation
Finance Act 2008

Crossheading Petroleum revenue tax

  • Section 102 Meaning of “participator”
  • Section 103 Abandonment expenditure: default by participator met by former participator
  • Section 104 Abandonment expenditure: deductions from ring fence income
  • Section 105 Abandonment expenditure: former participator reimbursed by defaulter
  • Section 106 Returns of relevant sales of oil
  • Section 107 Elections for oil fields to become non-taxable
  1. Petroleum revenue tax
  2. Abandonment expenditure: deductions from ring fence income

Section 104 | Abandonment expenditure: deductions from ring fence income

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 104 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)

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