Policy paper

Corporation tax: oil and gas taxation and the reduction in supplementary charge

This Tax Information and Impact Note is about oil and gas taxation and the reduction in supplementary charge.

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

Documents

Corporation tax: oil and gas taxation and the reduction in supplementary charge

PDF, 20.4 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure will decrease the rate of supplementary charge payable in respect of profits from oil and gas production in the UK and UK continental shelf from 32% to 30%.

Published 10 December 2014