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Contents

Legislation

Corporation Tax Act 2010

Part 8 Oil activities

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Chapter 1 Introduction
Chapter 2 Basic definitions
Chapter 3 Deemed separate trade
CHAPTER 3A Rates at which corporation tax is charged on ring fence profits
Chapter 4 Calculation of profits
Chapter 5 Ring fence expenditure supplement
CHAPTER 5A Extended ring fence expenditure supplement for onshore activities
Chapter 6 Supplementary charge in respect of ring fence trades
CHAPTER 6A Supplementary charge: investment allowance
Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS
CHAPTER 8 Supplementary charge: onshore allowance
CHAPTER 9 Supplementary charge: cluster area allowance

Corporation Tax Act 2010
Part 8 Oil activities

Part 8 Oil activities

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Basic definitions
Chapter 3 Deemed separate trade
CHAPTER 3A Rates at which corporation tax is charged on ring fence profits
Chapter 4 Calculation of profits
Chapter 5 Ring fence expenditure supplement
CHAPTER 5A Extended ring fence expenditure supplement for onshore activities
Chapter 6 Supplementary charge in respect of ring fence trades
CHAPTER 6A Supplementary charge: investment allowance
Chapter 7 REDUCTION OF SUPPLEMENTARY CHARGE FOR ELIGIBLE OIL FIELDS
CHAPTER 8 Supplementary charge: onshore allowance
CHAPTER 9 Supplementary charge: cluster area allowance