Chapter 2 – Petroleum taxation (ss 684-697)

Contents

Section 684 – Interpretation (Chapter 2) [TCA 1997 s 684] Section commentary
Section 685 – Separation of trading activities [TCA 1997 s 685] Section commentary
Section 686 – Reduction of corporation tax [TCA 1997 s 686] Section commentary
Section 687 – Treatment of losses [TCA 1997 s 687] Section commentary
Section 688 – Treatment of group relief [TCA 1997 s 688] Section commentary
Section 689 – Restriction of relief for losses on certain disposals [TCA 1997 s 689] Section commentary
Section 690 – Interest and charges on income [TCA 1997 s 690] Section commentary
Section 691 – Restriction of set-off of advance corporation tax [TCA 1997 s 691] Section commentary
Section 692 – Development expenditure: allowances and charges [TCA 1997 s 692] Section commentary
Section 693 – Exploration expenditure: allowances and charges [TCA 1997 s 693] Section commentary
Section 694 – Exploration expenditure incurred by certain companies [TCA 1997 s 694] Section commentary
Section 695 – Abandonment expenditure: allowances and loss relief [TCA 1997 s 695] Section commentary
Section 696 – Valuation of petroleum in certain circumstances [TCA 1997 s 696] Section commentary
Section 696A – Treatment of certain disposals [TCA 1997 s 696A] Section commentary

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