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Contents

Legislation
Petroleum Revenue Tax Act 1980
  • Introduction
  • Section 1 Payments on account of tax.
  • Section 2 Interest on tax and on repayments.
  • Section 3 Short title, construction and commencement.
  • SCHEDULE Computation of Payment on Account
  1. Petroleum Revenue Tax Act 1980
  2. Introduction

Introduction

From legislation.gov.uk

An Act to make new provision in respect of petroleum revenue tax so as to require payments on account of tax to be made in advance of the making of an assessment, to bring forward the date from which interest is payable on unpaid and overpaid tax and to provide for altering the rate at which such interest is payable.

[31st January 1980]

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