SCHEDULES

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

Part 2 U.K.Other amendments

OTA 1975U.K.

2U.K.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 ”.