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Petroleum Act 1998
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- UK Public General Acts
- 1998 c. 17
- SCHEDULE 4
- The Taxation of Chargeable...
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Changes over time for: Cross Heading: The Taxation of Chargeable Gains Act 1992 (c. 12)
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There are currently no known outstanding effects for the Petroleum Act 1998, Cross Heading: The Taxation of Chargeable Gains Act 1992 (c. 12).
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The Taxation of Chargeable Gains Act 1992 (c. 12)U.K.
32(1)The Taxation of Chargeable Gains Act 1992 shall be amended as follows.U.K.
(2)In section 193 (roll-over relief not available for gains on oil licences), in subsection (1) for “the Petroleum (Production) Act 1934” there shall be substituted “ Part I of the Petroleum Act 1998 ”.
(3)In section 196 (interpretation of sections 194 and 195), in the definitions of “oil” and “overseas petroleum” in subsection (5), for “the Petroleum (Production) Act 1934” there shall be substituted “ Part I of the Petroleum Act 1998 ”.
(4)In Schedule 3 (assets held on 31st March 1982), in paragraph 7(2)(c) for “the Petroleum (Production) Act 1934” there shall be substituted “ Part I of the Petroleum Act 1998 ”.
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