Part 8

Oil activities
CHAPTER 3A

Rates at which corporation tax is charged on ring fence profits

Augmented profits

Interpretation of section 279G(3) and (4)
279H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 8 Ch. 3A inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 5(3)
Ss. 279F-279H omitted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 1 para. 11