Search Legislation

Oil Taxation Act 1983

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 15

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Oil Taxation Act 1983, Paragraph 15. Help about Changes to Legislation

15U.K.In its application to tax chargeable only as mentioned in paragraph 14(1) above, paragraph 2 of the Schedule to the M1Petroleum Revenue Tax Act 1980 shall have effect as if, in place of the sub-paragraph (2A) set out in section 10(6) of this Act, there were substituted the following sub-paragraph—

(2A)The amount of any chargeable receipts, within the meaning of Schedule 4 to the Oil Taxation Act 1983, shall be taken from the particulars included in the return referred to in sub-paragraph (2) above, and any amount by which any of those receipts are to be treated as reduced under section 9 of that Act, as applied by paragraph 8(3) of that Schedule, shall be determined accordingly.

Marginal Citations

Back to top

Options/Help