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Legislation

Corporation Tax Act 2010

Crossheading Interpretation

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Section 356IB “Authorisation of development”: oil fields
Section 356J “Authorisation of development”: drilling and extraction sites
Section 356JA When capital expenditure is incurred
Section 356JB Other definitions

Corporation Tax Act 2010
CHAPTER 8 Supplementary charge: onshore allowance

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 356IB “Authorisation of development”: oil fields
Section 356J “Authorisation of development”: drilling and extraction sites
Section 356JA When capital expenditure is incurred
Section 356JB Other definitions

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