94 Excluded oil
Finance Act 1999 (1999 c 16) | Legislation

Part IV Oil Taxation

94  Excluded oil

(1)     This section applies where—

(a)     a contract (“the old contract”) provides for the sale by a person (“A”) of oil consisting of gas to the British Gas Corporation or one of its successors (“the purchaser”);

(b)     the old contract is a contract made, or treated (by virtue of this

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