No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Aggregate market value of oil for purposes of section 2(5).
Yn ddilys o 19/07/2006
9U.K.In Schedule 3, for paragraph 3 substitute—
“3(1)For the purposes of subsection (5) of section 2 of this Act, the aggregate market value of any oil falling within paragraph (b) or (c) of that subsection is arrived at as follows.
(2)In the case of oil falling within paragraph (b) of that subsection and delivered as there mentioned in the chargeable period in question—
(a)for each delivery, find (in accordance with paragraph 2 above (read, where applicable, with paragraph 2A above)) the market value of the quantity of oil delivered, and
(b)aggregate the market values so found.
(3)In the case of oil falling within paragraph (c) of that subsection and appropriated as there mentioned in the chargeable period in question—
(a)for each appropriation, find (in accordance with paragraph 2 above (read, where applicable, with paragraph 2A above)) the market value of the quantity of oil appropriated, and
(b)aggregate the market values so found.”.
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