- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Schedule 38 contains provision about capital allowances for oil decommissioning expenditure.
Schedule 39 contains provision about the treatment of blended oil for the purposes of petroleum revenue tax.
Schedule 40 contains provision about chargeable gains in oil trades.
Schedule 41 contains provision about oil production assets put to certain other uses.
Schedule 42 contains provision about the treatment of certain former licensees and former oil fields for the purposes of petroleum revenue tax.
Schedule 43 contains provision abolishing provisional expenditure allowance.
(1)Schedule 44 contains provision for the reduction of the supplementary charge under section 501A of ICTA on companies that are, or have been, licensees in new oil fields.
(2)In section 501A of ICTA, after subsection (11) insert—
“(12)This section is subject to Schedule 44 to the Finance Act 2009.”
(3)This section and Schedule 44 have effect in relation to accounting periods ending on or after 22 April 2009.
Schedule 45 contains miscellaneous amendments relating to oil taxation.
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