http://www.legislation.gov.uk/ukpga/2006/25/schedule/18/paragraph/10/enactedFinance Act 2006Corporation taxIncome taxVATGambling and lotteriesGambling and lottery licencesKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 18Oil taxation: market value of oilPart 1Amendments of the Oil Taxation Act 1975Power to make regulations10

At the end of Schedule 3 insert—Power to make regulations under this Schedule12(1)

Any power to make regulations under this Schedule is exercisable by statutory instrument.

(2)

A statutory instrument containing regulations under this Schedule may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

(3)

Any power to make regulations under this Schedule includes power—

(a)

to make different provision for different Categories or kinds of oil or for different cases, or

(b)

to make incidental, consequential, supplemental, or transitional provision or savings.

.

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