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Legislation
Finance Act 1987

Part V Oil Taxation

  • Section 61 Nomination of disposals and appropriations.
  • Section 62 Market value of oil to be determined on a monthly basis.
  • Section 63 Blends of oil from two or more fields.
  • Section 64 Relief for research expenditure.
  • Section 65 Cross-field allowance of certain expenditure incurred on new fields.
  • Section 66 Oil allowance: adjustment for final periods.
  • Section 67 Variation of decisions on claims for allowable expenditure.
  1. Finance Act 1987
  2. Part V Oil Taxation

Part V Oil Taxation

From legislation.gov.uk

Contents

  1. Section 61 Nomination of disposals and appropriations.
  2. Section 62 Market value of oil to be determined on a monthly basis.
  3. Section 63 Blends of oil from two or more fields.
  4. Section 64 Relief for research expenditure.
  5. Section 65 Cross-field allowance of certain expenditure incurred on new fields.
  6. Section 66 Oil allowance: adjustment for final periods.
  7. Section 67 Variation of decisions on claims for allowable expenditure.
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