SolvedChapter II Advance Petroleum Revenue Tax
From legislation.gov.uk
Contents
- Section 139 Liability for APRT and credit against liability for petroleum revenue tax.
- Section 140 Increase of gross profit by reference to royalties in kind.
- Section 141 Reduction of gross profit by reference to exempt allowance.
- Section 142 Consequences of crediting APRT against liability for petroleum revenue tax.