Part 8 Oil activities

Chapter 4 Calculation of profits

Abandonment guarantees

295 Amounts excluded from section 293(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 294, 295 omitted (with effect in accordance with Sch. 31 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 19