Draft Order laid before the House of Commons under section 349(4) of the Corporation Tax Act 2010 for approval by resolution of that House.

2010 No. 0000

Corporation Tax

The Qualifying Oil Fields Order 2010

Made

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make this Order in exercise of the powers conferred on them by section 349(1), (2) and (3) of the Corporation Tax Act 20101.

A draft of the statutory instrument containing this Order was laid before and approved by a resolution of the House of Commons in accordance with section 349(4) of the Corporation Tax Act 2010.