http://www.legislation.gov.uk/ukpga/1983/56/schedule/2/paragraph/6Oil Taxation Act 1983An Act to vary the reliefs available for certain expenditure incurred in connection with assets used or to be used in connection with oil fields; to bring into charge to petroleum revenue tax certain sums received or receivable in respect of such assets and of certain other assets situated in the United Kingdom, the territorial sea thereof or a designated area, within the meaning of the Continental Shelf Act 1964; to amend Part II of the Oil Taxation Act 1975 in relation to sums so received or receivable; and for connected purposes.1991-02-01texttext/xmlenStatute Law Database2024-05-03Expert Participation2010-04-01 SCHEDULESSCHEDULE 2 Supplemental Provisions as to Receipts from Qualifying Assets Transfer of interests in fields6In paragraph 19 of Schedule 17 to the Finance Act 1980 (transfers of interests in oil fields: disposal of long-term assets) at the beginning there shall be inserted the word “Neither” and for the words “shall not” there shall be substituted “nor section 7 of the Oil Taxation Act 1983 shall”.1980 c. 48.
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<dc:description>An Act to vary the reliefs available for certain expenditure incurred in connection with assets used or to be used in connection with oil fields; to bring into charge to petroleum revenue tax certain sums received or receivable in respect of such assets and of certain other assets situated in the United Kingdom, the territorial sea thereof or a designated area, within the meaning of the Continental Shelf Act 1964; to amend Part II of the Oil Taxation Act 1975 in relation to sums so received or receivable; and for connected purposes.</dc:description>
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<Title> Transfer of interests in fields</Title>
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In paragraph 19 of Schedule 17 to the
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Finance Act 1980 (transfers of interests in oil fields: disposal of long-term assets) at the beginning there shall be inserted the word “Neither” and for the words “shall not” there shall be substituted “nor section 7 of the Oil Taxation Act 1983 shall”.
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1980/48" id="c00144" Year="1980" Class="UnitedKingdomPublicGeneralAct" Number="48">1980 c. 48</Citation>
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