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Legislation
Finance Act 2012

PART 5 Oil

  • Section 181 Transfers within a group by companies carrying on ring fence trade
  • Section 182 Supplementary charge
  • Section 183 Relief in respect of decommissioning expenditure
  • Section 184 Reduction of supplementary charge for certain oil fields
  1. Part 5 · Oil
  2. Relief in respect of decommissioning expenditure

Section 183 | Relief in respect of decommissioning expenditure

From legislation.gov.uk

Schedule 21 contains provision about the relief available in respect of decommissioning expenditure.

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