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Finance Act 2006
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- UK Public General Acts
- 2006 c. 25
- SCHEDULE 18
- Part 2
- Income and Corporation Taxes...
- Valuation of oil disposed...
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Valuation of oil disposed of or appropriated in certain circumstances.U.K.
12(1)Section 493 of ICTA (valuation of oil disposed of or appropriated in certain circumstances) is amended as follows.U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In subsection (1)—
(a)omit “in a particular month”, and
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In subsection (2), omit “in a particular month”.
(5)In subsection (3), omit “in the calendar month in which the disposal was made”.
(6)In subsection (4), omit “in the calendar month in which it was appropriated”.
F3(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 18 para. 12(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2Sch. 18 para. 12(3)(b) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)
F3Sch. 18 para. 12(7) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with Sch. 2) and repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 6 (with Sch. 9 paras. 1-9, 22)
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