148 Crude oil: power to make regulations
Finance Act 2006 (2006 c 25) | Legislation

Attribution of blended crude oil

148  Crude oil: power to make regulations

(1)     In section 2(5) of OTA 1975 (profits from oil field) for “subsection (5A)” substitute “subsections (5A) and (5B)”.

(2)     After section 2(5A) of that Act insert—

“(5B)     The Board may by regulations make provision for the purposes of subsection (5)(a)

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