Part 2 Minor and Consequential Amendments
Finance Act 2014 (2014 c 26) | Legislation

Part 2 Minor and Consequential Amendments

5

(1)     CTA 2010 is amended as follows.

(2)     In section 270 (overview of Part)—

(a)     after subsection (7) insert—

“(7A)     Chapter 8 makes provision about the reduction of supplementary charge by an allowance for capital expenditure incurred for the purposes of onshore oil-related activities.â€;

(b)     in subsection

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