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Legislation
Finance Act 1980

Part VI Oil Taxation

  • Section 104 Increase of petroleum revenue tax.
  • Section 105 Advance payments of tax.
  • Section 106 Transfers of interests in oil fields.
  • Section 107 Transmedian fields.
  • Section 108 Gas banking schemes.
  • Section 109 Fractionation.
  1. Part VI · Oil Taxation
  2. Transfers of interests in oil fields.

Section 106 | Transfers of interests in oil fields.

From legislation.gov.uk

Schedule 17 to this Act shall have effect for supplementing and modifying Part I of the Oil Taxation Act 1975 where after the passing of this Act a participator in an oil field transfers the whole or part of his interest in the field.

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