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Contents

Legislation

Finance Act 1999

Part IV Oil Taxation

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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.

Part IV · Oil Taxation
Sale and lease-back: ring fence profits.

Section 100 | Sale and lease-back: ring fence profits.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 100 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)