SolvedCrossheading Petroleum revenue tax
From legislation.gov.uk
Contents
- Section 102 Meaning of “participator”
- Section 103 Abandonment expenditure: default by participator met by former participator
- Section 104 Abandonment expenditure: deductions from ring fence income
- Section 105 Abandonment expenditure: former participator reimbursed by defaulter
- Section 106 Returns of relevant sales of oil
- Section 107 Elections for oil fields to become non-taxable