Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 15 U.K. Oil activities: transferable tax history

PART 15 U.K. Interpretation

The seller's “pre-transfer accounting periods” U.K.

104 U.K. Each of the following is a “pre-transfer accounting period” of the seller—

(a) the reference accounting period (see paragraph 102), and

(b) each preceding accounting period.