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SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 1Income and Corporation Taxes Act 1988

284(1)Amend Schedule 19C (petroleum extraction activities: ring fence expenditure supplement) as follows.

(2)In paragraph 6(6)—

(a)in paragraph (a), for “paragraph 14 of Schedule 20 to the Finance Act 2000” substitute “section 1045 of CTA 2009”, and

(b)in paragraph (b), for “that Schedule” substitute “section 1054 of that Act”.

(3)In paragraph 6(9) for the words from “qualifying expenditure” to “2002” substitute “qualifying Chapter 5 expenditure as defined by section 1076 of CTA 2009”.