Corporation Tax Act 2009 (c. 4)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Oil Taxation Act 1975 (c. 22) U.K.

314 U.K. In section 3(2) (allowance of expenditure (other than expenditure on long-term assets and abortive exploration expenditure)) in the first sentence—

(a) omit “under subsection (2) of section 579 of the Taxes Act or”,

(b) after “(“ITTOIA 2005”)” insert “ or section 77 of the Corporation Tax Act 2009 ”, and

(c) omit “that subsection or”.