[225F Valuation where market value taken into account under section 2 of OTA 1975]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Oil valuation]

[225F  Valuation where market value taken into account under section 2 of OTA 1975]

[(1)     This section applies if a person disposes of oil in circumstances such that the market value of the oil—

(a)     falls to be taken into

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