SCHEDULES
C2C3SCHEDULE 17 Transfers of Interests in Oil Fields
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Modifications etc. (not altering text)
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See also Finance Act 1981 (c. 35), s. 112 for application of s. 111 of that Act (restriction of expenditure supplement) and Oil Taxation Act 1975 (c. 22), s. 9 (limit on amount of tax payable) in case of a transfer.
C1Part I Preliminary
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See also—
Interpretation
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This Schedule shall be construed as one with Part I of the said Act of 1975, and any reference in this Schedule to a section or Schedule not otherwise identified is a reference to that section or Schedule of that Act.
Definitions applied for purposes of Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 64—transfers of interests in oil fields.
Sch. 17 applied (27.7.1999) by 1999 c. 16, s. 97(3)