http://www.legislation.gov.uk/id/ukpga/1993/34

SCHEDULES

F1SCHEDULE 20BPRT: elections for oil fields to become non-taxable

F2Method of election

2

An election must be made in writing.

Annotations:

Amendments (Textual)

F1Sch. 20A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 107(6), Sch. 33 para. 1

F2Sch. 20B paras. 2-7 and cross-headings substituted for Sch. 20B paras. 2-12 (retrospective to 23.11.2016) by Finance (No. 2) Act 2017 (c. 32), s. 44(1)(4)