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Legislation
Finance Act 2016

Crossheading Oil and gas

  • Section 58 Reduction in rate of supplementary charge
  • Section 59 Investment allowance: disqualifying conditions
  • Section 60 Investment allowance: power to expand meaning of “relevant income”
  • Section 61 Onshore allowance: disqualifying conditions
  • Section 62 Cluster area allowance: disqualifying conditions
  • Section 63 Cluster area allowance: power to expand meaning of “relevant income”
  1. PART 2 Corporation tax
  2. Crossheading Oil and gas

Crossheading Oil and gas

From legislation.gov.uk

Contents

  1. Section 58 Reduction in rate of supplementary charge
  2. Section 59 Investment allowance: disqualifying conditions
  3. Section 60 Investment allowance: power to expand meaning of “relevant income”
  4. Section 61 Onshore allowance: disqualifying conditions
  5. Section 62 Cluster area allowance: disqualifying conditions
  6. Section 63 Cluster area allowance: power to expand meaning of “relevant income”
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