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Finance Act 2014

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This is the original version (as it was originally enacted).

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3In Schedule 4 to CTA 2010 (index of defined expressions), at the appropriate place insert—

the commencement period (in Chapter 5A of Part 8)section 329D(1)”;;
offshore oil-related activities (in Chapter 5A of Part 8)section 329C(3);
onshore oil-related activities (in Chapter 5A of Part 8)section 329C(2);
onshore ring fence loss (in Chapter 5A of Part 8)section 329P;
the onshore ring fence pool (in Chapter 5A of Part 8)section 329Q;
the period of the loss (in Chapter 5A of Part 8)section 329P;
post-commencement additional supplement (in Chapter 5A of Part 8)section 329N(1);
the post-commencement additional supplement provisions (in Chapter 5A of Part 8)section 329N(4);
post-commencement period (in Chapter 5A of Part 8)section 329D(1);
pre-commencement additional supplement (in Chapter 5A of Part 8)section 329I(1);
pre-commencement period (in Chapter 5A of Part 8)section 329D(1);
qualifying company (in Chapter 5A of Part 8)section 329B;
qualifying pre-commencement onshore expenditure (in Chapter 5A of Part 8)section 329G;
the relevant percentage (in Chapter 5A of Part 8)section 329E;
straddling period (in Chapter 5A of Part 8)section 329D(3);
unrelieved group ring fence profits (in Chapter 5A of Part 8)section 329H.

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