OT00500 - Map of new and old legislative references following 2009 and 2010 consolidation act

In 2009 and 2010 there were three consolidation acts. »Ê¹ÚÌåÓýappse acts bring together earlier legislation from ICTA88 and various Finance Acts. This manual now refers to the current legislation. »Ê¹ÚÌåÓýapp table below provides a cross reference between the manual page, the old legislation and the new legislation.

»Ê¹ÚÌåÓýapp consolidation acts are:

  • Corporation Tax Act 2009 (CTA09),
  • Corporation Tax Act 2010 (CTA10),
  • Taxation (International and Other Provisions) Act 2010 (TIOPA10).

»Ê¹ÚÌåÓýapp table is not intended to be a complete map of the changes but should be sufficient to guide you to the right part of the consolidation act covering oil and gas related legislation.