Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 8 U.K. Minor and consequential amendments

Part 6 U.K. Oil activities

Finance Act 1999 (c. 16) U.K.

187 U.K. FA 1999 is amended as follows.

188 U.K. In section 98(7) (qualifying assets) for paragraphs (b) and (c) substitute—

“(ba) Chapter 16A of Part 2 of the Income Tax (Trading and Other Income) Act 2005 (oil activities).”