Policy paper

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

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

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

Detail

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.