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Legislation

Finance Act 1993

Part III Oil Taxation

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Section 185 Abolition of PRT for oil fields with development consents on or after 16th March 1993.
Section 186 Reduction of rates of PRT and interest repayments for taxable oil fields.
Section 187 Returns and information.
Section 188 Exploration and appraisal expenditure.
Section 189 Transitional relief for certain exploration and appraisal expenditure.
Section 190 Allowance of expenditure on certain assets limited by reference to taxable field use.
Section 191 Time when expenditure is incurred.
Section 192 Chargeable periods in which expenditure may be brought into account.
Section 193 Tariff receipts etc.
Section 194 Double taxation relief in relation to petroleum revenue tax.
Section 195 Interpretation of Part III and consequential amendments of assessments etc.

Part III · Oil Taxation
Double taxation relief in relation to petroleum revenue tax.

Section 194 | Double taxation relief in relation to petroleum revenue tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed