Policy paper

Corporation Tax: extension of ring fence expenditure supplement

This Tax Information and Impact Note is about the extension of ring fence expenditure supplement for companies involved in the exploration, appraisal and development of oil and gas.

• From: HM Revenue & Customs
• Published: 10 December 2014

Documents

Corporation Tax: extension of ring fence expenditure supplement

PDF, 21.2 KB, 3 pages

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Details

The measure will extend ring fence expenditure supplement to 10 accounting periods and remove extended ring fence expenditure supplement.

Published 10 December 2014