Sections 3 and 4

Cross references

FA 1994, s. 231: election by reference to pipe-line usage.

FA 1999, s. 95(8): expenditure, which was allowable by virtue of a claim made under this Schedule, shall remain allowable, despite a downward revision of the capped amount because of further information becoming available.


CLAIM PERIODS AND CLAIMS

Related Commentary  

1(1)  In relation to any oil field–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.