- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Energy (Oil and Gas) Profits Levy Act 2022
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6Recycling etc of assets to generate reliefU.K.
(1)Expenditure incurred at any time by a company on the acquisition of an asset is not to count as investment expenditure for the purposes of section 2 if—
(a)expenditure was incurred previously by the company or another company in acquiring, leasing, bringing into existence or enhancing the value of the asset, and
(b)any of that expenditure has been taken into account, or would on the applicable assumption have been taken into account, for the purposes of the levy.
(2)The cases to which this section applies include (for example)—
(a)any case where the asset acquired is an interest in an oil field, and
(b)any case where the asset is acquired in connection with a transfer to the company of an interest in an oil field (whether or not the asset is acquired at the time of the transfer).
(3)In this section—
(a)any reference to expenditure incurred by a company in leasing an asset is to expenditure incurred by it under an agreement under which the asset was leased to the company,
(b)any reference to the applicable assumption in the case of any expenditure incurred at any time is to the assumption that this Act were fully in force and applied to expenditure incurred at that time, and
(c)any reference to an interest in an oil field is to the whole or part of the equity in an oil field.
Commencement Information
I1S. 6 in force at Royal Assent
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