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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Oil valuation

  • Section 225F Valuation where market value taken into account under section 2 of OTA 1975
  • Section 225G Valuation where disposal not sale at arm's length
  • Section 225H Valuation where excess of nominated proceeds
  • Section 225I Valuation where relevant appropriation but no disposal
  • Section 225J Valuation where appropriation to refining etc
  1. Chapter 16A Oil activities
  2. Crossheading Oil valuation

Crossheading Oil valuation

From legislation.gov.uk

Contents

  1. Section 225F Valuation where market value taken into account under section 2 of OTA 1975
  2. Section 225G Valuation where disposal not sale at arm's length
  3. Section 225H Valuation where excess of nominated proceeds
  4. Section 225I Valuation where relevant appropriation but no disposal
  5. Section 225J Valuation where appropriation to refining etc
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