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Legislation
Finance Act 1999

Part IV Oil Taxation

  • 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.
  1. Finance Act 1999
  2. Part IV Oil Taxation

Part IV Oil Taxation

From legislation.gov.uk

Contents

  1. Section 94 Excluded oil.
  2. Section 95 Sale and lease-back.
  3. Section 96 Transfer of field interest.
  4. Section 97 Provisions supplementary to ss. 95 and 96.
  5. Section 98 Qualifying assets.
  6. Section 99 PRT instalments.
  7. Section 100 Sale and lease-back: ring fence profits.
  8. Section 101 Pipe-line elections.
  9. Section 102 PRT returns.
  10. Section 103 Business assets: roll-over relief.
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