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Legislation

Finance Act 1994

Chapter I Election by Reference to Pipe-Line Usage

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Section 231 Election by reference to pipe-line with excess capacity.
Section 232 Restriction on electing participator’s allowable expenditure on elected assets.
Section 233 Tax relief for certain receipts of an electing participator.
Section 234 Interpretation of Chapter and supplementary provisions.

Part V Oil Taxation
Chapter I Election by Reference to Pipe-Line Usage

Chapter I Election by Reference to Pipe-Line Usage

From legislation.gov.uk

Contents

Section 231 Election by reference to pipe-line with excess capacity.
Section 232 Restriction on electing participator’s allowable expenditure on elected assets.
Section 233 Tax relief for certain receipts of an electing participator.
Section 234 Interpretation of Chapter and supplementary provisions.