http://www.legislation.gov.uk/ukpga/1975/22/section/20/1991-07-25

Oil Taxation Act 1975

An Act to impose a new tax in respect of profits from substances won or capable of being won under the authority of licences granted under the Petroleum (Production) Act 1934 or the Petroleum (Production) Act (Northern Ireland) 1964; to make in the law relating to income tax and corporation tax amendments connected with such substances or with petroleum companies; and for connected purposes.

1990-03-01

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Statute Law Database

2019-04-23

1991-07-25