Chwilio Deddfwriaeth

Chwiliad Uwch

Oil Taxation Act 1983

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

13Transitional provisions

(1)Subject to subsections (2) and (3) below, Schedule 5 to this Act applies to expenditure incurred by a person at or before the time when he is or was a participator in an oil field, being expenditure incurred in a claim period—

(a)ending before 1st July 1982, or

(b)beginning before and ending after that date but not later than 31st December 1983,

in acquiring, bringing into existence or enhancing the value of an asset which is not a mobile asset or which is a mobile asset dedicated to that oil field.

(2)In any case where.—

(a)apart from this subsection, Schedule 5 to this Act would have effect with respect to expenditure incurred on or after 1st July 1982 in connection with an oil field, and

(b)the responsible person for that field so elects,

then, for the purposes of this Act (other than this subsection), so much of the claim period beginning before and ending after 1st July 1982 as falls before that date shall be treated as one claim period and the remainder shall be treated as another claim period; and, accordingly, Schedule 5 to this Act shall not apply with respect to expenditure incurred in the claim period treated as beginning on 1st July 1982.

(3)An election under subsection (2) above shall be made by notice in writing to the Board not later than 30th June 1984 and such an election shall be irrevocable.

(4)This Act has effect (with any necessary modifications) in relation to expenditure incurred in a claim period part of which falls before 1st July 1982 and part of which falls after 31st December 1983 as if any expenditure incurred in that period before 1st July 1982 were incurred on that date.

(5)In relation to expenditure incurred before 1st July 1982 and allowed or allowable under section 4 of the principal Act, paragraph 8 of Schedule 1 to this Act shall apply as if—

(a)references therein to allowable expenditure included references to expenditure so allowed or allowable; and

(b)references therein to the new asset were references to the asset in connection with which the expenditure was incurred.

Yn ôl i’r brig

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