SCHEDULES
SCHEDULE 20 Repeals
Part IV Oil taxation
(1)
PRT returns
Chapter | Short title | Extent of repeal |
|---|---|---|
1987 c. 51. | The Finance (No. 2) Act 1987. | In section 101(2), paragraph (b) and the word “and” immediately preceding it. |
This repeal has effect in relation to any chargeable period ending on or after 30th June 1999. | ||
(2)
Business assets: Roll-over relief
Chapter | Short title | Extent of repeal |
|---|---|---|
1992 c. 12. | The Taxation of Chargeable Gains Act 1992. | Section 193. |
This repeal has effect in accordance with section 103(2) of this Act. | ||