Finance Act 1999 (c. 16)U.K.
187U.K.FA 1999 is amended as follows.
188U.K.In section 98(7) (qualifying assets) for paragraphs (b) and (c) substitute—
“(ba)Chapter 16A of Part 2 of the Income Tax (Trading and Other Income) Act 2005 (oil activities).”
187U.K.FA 1999 is amended as follows.
188U.K.In section 98(7) (qualifying assets) for paragraphs (b) and (c) substitute—
“(ba)Chapter 16A of Part 2 of the Income Tax (Trading and Other Income) Act 2005 (oil activities).”