62 Intangible fixed assets: oil licences
Finance Act 2011 (2011 c 11) | Legislation

62  Intangible fixed assets: oil licences

(1)     Section 809 of CTA 2009 (oil licences) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     The reference in subsection (1) to an oil licence or an interest in an oil licence includes all goodwill,

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