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Legislation

Finance Act 2011

Part 3 Oil

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Section 61 PRT: areas treated as continuing to be oil fields
Section 62 Intangible fixed assets: oil licences
Section 63 Reduction of supplementary charge for certain new oil fields
Section 64 Chargeable gains: oil activities

Finance Act 2011
Part 3 Oil

Part 3 Oil

From legislation.gov.uk

Contents

Section 61 PRT: areas treated as continuing to be oil fields
Section 62 Intangible fixed assets: oil licences
Section 63 Reduction of supplementary charge for certain new oil fields
Section 64 Chargeable gains: oil activities