Policy paper

Finance Bill 2014: UK oil and gas – offshore bareboat chartering

Draft legislation, explanatory note and tax information and impact note for UK oil and gas – offshore bareboat chartering.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Document

Details

The government has published draft legislation, an explanatory note and a tax information and impact note for the following measure, with immediate effect from 1 April 2014:

  • UK oil and gas – offshore bareboat chartering

As set out in the Overview of Tax Legislation and Rates (OOTLAR), legislation for this measure will be introduced during the passage of Finance Bill 2014.

Published 1 April 2014