Skip to content

Contents

Legislation

Finance Act 2009

Part 6 Oil

Find in this level

Section 84 Capital allowances for oil decommissioning expenditure
Section 85 Blended oil
Section 86 Chargeable gains
Section 87 Oil assets put to other uses
Section 88 Former licensees and former oil fields
Section 89 Abolition of provisional expenditure allowance
Section 90 Supplementary charge: reduction for certain new oil fields
Section 91 Miscellaneous amendments

Part 6 · Oil
Chargeable gains

Section 86 | Chargeable gains

From legislation.gov.uk

Schedule 40 contains provision about chargeable gains in oil trades.