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Legislation
Oil Taxation Act 1983

Crossheading Reliefs for expenditure

  • Section 1 Expenditure incurred on non-dedicated mobile assets.
  • Section 2 Dedicated mobile assets.
  • Section 3 Expenditure incurred on long-term assets other than non-dedicated mobile assets.
  • Section 3A Exclusion from section 3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts
  • Section 4 Expenditure related to exempt gas and deballasting.
  • Section 5 Miscellaneous amendments relating to reliefs.
  1. Oil Taxation Act 1983
  2. Crossheading Reliefs for expenditure

Crossheading Reliefs for expenditure

From legislation.gov.uk

Contents

  1. Section 1 Expenditure incurred on non-dedicated mobile assets.
  2. Section 2 Dedicated mobile assets.
  3. Section 3 Expenditure incurred on long-term assets other than non-dedicated mobile assets.
  4. Section 3A Exclusion from section 3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts
  5. Section 4 Expenditure related to exempt gas and deballasting.
  6. Section 5 Miscellaneous amendments relating to reliefs.
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