http://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/185/enactedTaxation (International and Other Provisions) Act 2010Income taxCorporation taxTaxTrustsIncomeenKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 8Minor and consequential amendmentsPart 6Oil activities185Finance Act 1991 (c. 31)FA 1991 is amended as follows.