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.

Documents

Corporation Tax: extension of ring fence expenditure supplement

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

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

Updates to this page

Published 10 December 2014

Sign up for emails or print this page