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Corporation Tax Act 2010

Crossheading “Qualifying oil field” and “investment expenditure”

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Section 332B Meaning of “qualifying oil field”
Section 332BA Meaning of “investment expenditure”

CHAPTER 6A Supplementary charge: investment allowance
Crossheading “Qualifying oil field” and “investment expenditure”

Crossheading “Qualifying oil field” and “investment expenditure”

From legislation.gov.uk

Contents

Section 332B Meaning of “qualifying oil field”
Section 332BA Meaning of “investment expenditure”