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The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

Composite nominations

5.—(1) Where a participator nominates a proposed sale under a contract of sale of the description specified in regulation 4, it shall be treated as a composite nomination for the purposes of these Regulations if he so elects when making the nomination.

(2) A composite nomination shall have effect as a nomination of a proposed sale for each month in the chargeable period or periods (being not more than two in number) specified in the nomination.

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