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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

Part 3 · Oil
Chargeable gains: oil activities

Section 64 | Chargeable gains: oil activities

From legislation.gov.uk

Schedule 15 contains provisions about chargeable gains in relation to oil activities.