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Legislation

Finance Act 2008

Crossheading Petroleum revenue tax

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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

Petroleum revenue tax
Abandonment expenditure: former participator reimbursed by defaulter

Section 105 | Abandonment expenditure: former participator reimbursed by defaulter

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 105 omitted (17.7.2013) (with effect in accordance with Sch. 31 para. 23 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 12