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Contents

Legislation

Finance Act 1983

PART III Oil Taxation

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Section 35 Phasing out of APRT.
Section 36 Increased oil allowance for certain new fields.
Section 37 Reliefs for exploration and appraisal expenditure etc.
Section 38 Terms of payment to be implied in determining market value.
Section 39 Exclusion of oil appropriated for production purposes in other fields.
Section 40 Variation of decisions on claims for allowable expenditure.
Section 41 Transfers of interests in oil fields.

Part III · Oil Taxation
Terms of payment to be implied in determining market value.

Section 38 | Terms of payment to be implied in determining market value.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 38 repealed (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)