Oil and Gas
Extended ring fence expenditure
Onshore allowance
Legislation/Regulatory –
FA2014 s. 70
Reduction in rate of supplementary
Legislation/Regulatory –
FA2015 s. 48
Reinvestment after pre-trading disposal
Substantial shareholder, exemption
Legislation/Regulatory –
FA2014 s. 72
Supplementary charge
Amendments relatinf to investment allowance and cluster area allowance
Legislation/Regulatory –
FA2015 s. 51
Cluster area allowance
Legislation/Regulatory –
FA2015 s. 50
Investment allowance
Legislation/Regulatory –
FA2015 s. 49