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Finance Act 1987

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Changes over time for: Paragraph 2

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Version Superseded: 21/07/2009

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Point in time view as at 01/09/1994.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1987, Paragraph 2. Help about Changes to Legislation

2U.K.If at any time it appears to the Board that a method of allocation of blended oil of which details have been furnished to them in accordance with subsection (3) of the principal section is not just and reasonable for the purposes of the oil taxation legislation, having regard to the quantity and quality of the oil derived from each of the originating fields,—

(a)they shall give notice in writing to each of the participators in those fields informing them of that fact and proposing amendments which would render the method acceptable to the Board; and

(b)subject to the following provisions of this Schedule, for any chargeable period beginning after the date of a notice under paragraph (a) above, the method of allocation shall be treated for the purposes of the oil taxation legislation as amended in accordance with the Board’s proposals.

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