58 Reduction in rate of supplementary charge
Finance Act 2016 (2016 c 24) | Legislation

Oil and Gas

58  Reduction in rate of supplementary charge

(1)     In section 330 of CTA 2010 (supplementary charge in respect of ring fence trades), in subsection (1), for “20%” substitute “10%”.

(2)     The amendment made by subsection (1) has effect in relation to accounting periods beginning on or after 1 January 2016 (but see also subsection (3)).

(3)

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