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.
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Textual Amendments
F1S. 90 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 711, 3 Pt. 1 (with Sch. 2)
Schedule 45 contains miscellaneous amendments relating to oil taxation.