- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Oil Taxation Act 1975
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Rhagor o Adnoddau
Changes over time for: Paragraph 7
Version Superseded: 01/04/2009
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Oil Taxation Act 1975, Paragraph 7.
Changes to Legislation
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7(1)Where on an appeal under paragraph 5 above the Special Commissioners determine that any amount or part of an amount in dispute is allowable under section 3 or 4 of this Act or qualifies for supplement under section 2(9)(b)(ii) of this Act, the following provisions of this paragraph shall apply;U.K.
(2)Subject to paragraph 8(2) below, the said amount or part shall be treated for the purposes of this Part of this Act as having been allowed on the claim to which the appeal relates, and as having been so allowed on the date on which the notice of appeal was given.
(3)There shall be made in any computation made under section 2 of this Act, and in any assessment to tax or determination, all such adjustments as are necessary in consequence of the determination of the Special Commissioners.
Modifications etc. (not altering text)
C2See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies
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