Finance Act 2004
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Change 1
286 Petroleum extraction activities: exploration expenditure supplement
(1) Chapter 5 of Part 12 of the Taxes Act 1988 (petroleum extraction activities) is amended as follows. (2) After section 496 (tariff receipts) insert— Exploration expenditure supplement 496A Schedule 19B to this Act (exploration expenditure supplement) shall have effect. . (3) Before Schedule 20 insert the Schedule 19B set out in Schedule 38 to this Act.
286 Petroleum extraction activities: exploration expenditure supplement
(1) Chapter 5 of Part 12 of the Taxes Act 1988 (petroleum extraction activities) is amended as follows. (2) After section 496 (tariff receipts) insert— Exploration expenditure supplement 496A Schedule 19B to this Act (exploration expenditure supplement) shall have effect. . (3) Before Schedule 20 insert the Schedule 19B set out in Schedule 38 to this Act.
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