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Legislation

Finance Act 1988

Crossheading Oil licences

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Section 62 Disposals of oil licences relating to undeveloped areas.
Section 63 Allowance of certain drilling expenditure etc. in determining chargeable gains.
Section 64 Interpretation of sections 62 and 63.

Oil licences
Disposals of oil licences relating to undeveloped areas.

Section 62 | Disposals of oil licences relating to undeveloped areas.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 62 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27)