152 Gas valuation
Finance Act 1998 (1998 c 36) | Legislation

Petroleum revenue tax etc

152  Gas valuation

(1)     Paragraph 3A of Schedule 3 to the Oil Taxation Act 1975 (market value of light gases) shall have effect, and be deemed always to have had effect, with the insertion of the following sub-paragraph after sub-paragraph (3)—

“(3A)     The circumstances referred to in sub-paragraph (1) above include—

(a)     the timing of the

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