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Finance Act 2015
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- UK Public General Acts
- 2015 c. 11
- SCHEDULE 11
- Paragraph 12
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This is the original version (as it was originally enacted).
Abolition of extended ring fence expenditure supplement for onshore activities
This section has no associated Explanatory Notes
12(1)Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.
(2)The following definitions are inserted at the appropriate places—
| “the initial 6 periods (in Chapter 5 of Part 8) | section 311(1A)”; |
| “the additional 4 periods (in Chapter 5 of Part 8) | section 311(1A)”. |
(3)The following definitions are omitted—
| “the commencement period (in Chapter 5A of Part 8) | section 329D(1)”; |
| “offshore oil-related activities (in Chapter 5A of Part 8) | section 329C(3)”; |
| “onshore oil-related activities (in Chapter 5A of Part 8) | section 329C(2)”; |
| “onshore ring fence loss (in Chapter 5A of Part 8) | section 329P”; |
| “the onshore ring fence pool (in Chapter 5A of Part 8) | section 329Q”; |
| “the period of the loss (in Chapter 5A of Part 8) | section 329P”; |
| “post-commencement additional supplement (in Chapter 5A of Part 8) | section 329N(1)”; |
| “the post-commencement additional supplement provisions (in Chapter 5A of Part 8) | section 329N(4)”; |
| “post-commencement period (in Chapter 5A of Part 8) | section 329D(1)”; |
| “pre-commencement additional supplement (in Chapter 5A of Part 8) | section 329I(1)”; |
| “pre-commencement period (in Chapter 5A of Part 8) | section 329D(1)”; |
| “qualifying company (in Chapter 5A of Part 8) | section 329B”; |
| “qualifying pre-commencement onshore expenditure (in Chapter 5A of Part 8) | section 329G”; |
| “the relevant percentage (in Chapter 5A of Part 8) | section 329E”; |
| “straddling period (in Chapter 5A of Part 8) | section 329D(3)”; |
| “unrelieved group ring fence profits (in Chapter 5A of Part 8) | section 329H”. |
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