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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. Reduction of supplementary charge for certain oil fields

Section 184 | Reduction of supplementary charge for certain oil fields

From legislation.gov.uk

Schedule 22 contains provision extending the availability of field allowances for oil fields.

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