[225G Valuation where disposal not sale at arm's length]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[225G  Valuation where disposal not sale at arm's length]

[(1)     This section applies if conditions A, B and C are met.

(2)     Condition A is that a person disposes of oil acquired by the person—

(a)     in the course of oil extraction activities carried on by the person, or

(b)     as a result of oil rights

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