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

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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