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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2015/11/section/49/enacted</dc:identifier><dc:title>Finance Act 2015</dc:title><dc:language>en</dc:language><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2018-03-02</dc:modified>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/49/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/section/49/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2015/11/pdfs/ukpgaen_20150011_en.pdf" Date="2015-05-08" Title="Explanatory Note" Size="1810652"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/body/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/body" NumberOfProvisions="192" NumberFormat="default"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/part/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/part/1" NumberOfProvisions="84" id="part-1"><Number>PART 1</Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/part/1/chapter/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/part/1/chapter/4" NumberOfProvisions="22" id="part-1-chapter-4"><Number>CHAPTER 4</Number><Title>Other provisions</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/part/1/chapter/4/crossheading/oil-and-gas/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/part/1/chapter/4/crossheading/oil-and-gas" NumberOfProvisions="5" id="part-1-chapter-4-crossheading-oil-and-gas"><Title>Oil and gas</Title><P1group><Title>Supplementary charge: investment allowance</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2015/11/section/49/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2015/11/section/49" id="section-49">
<Pnumber>49</Pnumber>
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<Text>Schedule 12 contains provision about the reduction of adjusted ring fence profits by means of an investment allowance.</Text>
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