Crossheading Oil valuation
From legislation.gov.uk
Contents
- Section 280 Disposal to be valued by reference to section 2(5A) of OTA 1975
- Section 281 Valuation where market value taken into account under section 2 of OTA 1975
- Section 282 Valuation where disposal not sale at arm's length
- Section 283 Valuation where excess of nominated proceeds
- Section 284 Valuation where relevant appropriation but no disposal
- Section 285 Valuation where appropriation to refining etc