Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 2: Oil
In Part 8 of CTA 2010 (oil activities), after section 287 insert—
In section 464 of CTA 2009 (priority of Part 5 for corporation tax purposes), in subsection (3)(e), for "and 287" substitute ." to 287A "
The amendments made by this section have effect in relation to accounting periods beginning on or after the day on which this Act is passed.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
