Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Oil Taxation Act 1983 section 10
Restrictions on allowable expenditure for foreign field assets generating chargeable receipts
Section 10 of Schedule 4 restricts the types of expenditure on long-term field assets that can be allowed as relief when determining whether receipts from a foreign field are chargeable to UK petroleum revenue tax.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.