http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/33

SCHEDULES

SCHEDULE 33PRT: elections for oil fields to become non-taxable

Part 2Other amendments

OTA 1975

2

In section 6 of OTA 1975 (allowances of unrelievable loss from abandoned field), in subsection (1A), after “this Act” insert “ and paragraph 5 of Schedule 20A to the Finance Act 1993 ”.