Corporation Tax Act 2010 section 329T

The reference amount for a post-commencement period

Section 329T, which formed part of Chapter 5A dealing with oil contractors, was repealed and is no longer in force for accounting periods ending on or after 5 December 2013.

• Section 329T was part of Chapter 5A (sections 329A–329T), which dealt with the taxation of oil contractors.
• The entire chapter, including this section, was repealed by Finance Act 2015.
• The repeal took effect for accounting periods ending on or after 5 December 2013.
• Any accounting periods that ended before 5 December 2013 would have been governed by the original provisions while they were still in force.

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