Part IV Oil Taxation
From legislation.gov.uk
Contents
- Section 94 Excluded oil.
- Section 95 Sale and lease-back.
- Section 96 Transfer of field interest.
- Section 97 Provisions supplementary to ss. 95 and 96.
- Section 98 Qualifying assets.
- Section 99 PRT instalments.
- Section 100 Sale and lease-back: ring fence profits.
- Section 101 Pipe-line elections.
- Section 102 PRT returns.
- Section 103 Business assets: roll-over relief.