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Contents

Legislation

Finance Act 2009

Part 6 Oil

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Section 84 Capital allowances for oil decommissioning expenditure
Section 85 Blended oil
Section 86 Chargeable gains
Section 87 Oil assets put to other uses
Section 88 Former licensees and former oil fields
Section 89 Abolition of provisional expenditure allowance
Section 90 Supplementary charge: reduction for certain new oil fields
Section 91 Miscellaneous amendments

Part 6 · Oil
Blended oil

Section 85 | Blended oil

From legislation.gov.uk

Schedule 39 contains provision about the treatment of blended oil for the purposes of petroleum revenue tax.