106 Returns of relevant sales of oil
Finance Act 2008 (2008 c 9) | Legislation

106  Returns of relevant sales of oil

(1)     Section 62 of FA 1987 (returns of relevant sales of oil) is amended as follows.

(2)     After subsection (3) insert—

“(3A)     Subsection (4) applies to a participator in an oil field in any case where—

(a)     paragraph 2 of Schedule 2 to the principal Act requires the participator to make a return for any chargeable period (including

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