Oil Taxation Act 1975

[^c10744601]: Words inserted by Finance Act 1983 (c. 49), s. 39, deemed to be effective for chargeable periods ending after 31 December 1977

[^c10744611]: Words repealed by Finance Act 1982 (c. 39), ss. 135(4), 157 and Sch. 22 Part IX in relation to determinations made after 31 December 1981

[^c10744621]: The Department of Commerce for Northern Ireland to be construed as the Department of Economic Development by S.I. 1982 No. 846 (N.I. 11) from 6 September 1982 by N.I. Order 1982 No. 221 (C. 4)

[^c10744631]: 1964 c. 28 (N.I.)

[^c10744641]: Part II (ss. 13–19) repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c10744661]: S. 20 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^c10744711]: 1964 c. 29.

[^c10744731]: S. 21(5) repealed (15.2.1999) by Petroleum Act 1998 (c. 17), ss. 50, 51, Sch. 4 para. 7(4), Sch. 5 Pt. I (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c10744651]: Part III (s. 21) modified (27.7.1993) by Finance Act 1993 c. 34, ss. 191(1)(2), 195(1) Part III (s. 21) restricted (27.7.1993) by Finance Act 1993 c. 34, ss. 185(3)(4)(d)(e), 195(1)

[^c10744771]: Words in Sch. 1 para. 1(2)(a) substituted (15.2.1999) by 1998 c. 17, s. 50, Sch. 4 para. 7(5) (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c10744781]: 1964 c. 28 (N.I.)

[^c10744741]: See Finance Act 1982 (c. 39), s. 135

[^c10745481]: See also Finance Act 1981 (c. 35), s. 128(1) and Sch. 16 para. 2; Oil Taxation Act 1983 (c. 56), Sch. 4 para. 9(1)

[^c10745491]: 1970 c. 9.

[^c10745511]: Entries in Sch. 2 para. 1(1) Table (relating to ss. 50(1)-(5), 51, 52) repealed by S.I. 1994/1813, reg. 2, Sch. 1 para. 18(a), Sch. 2 Pt. I

[^c10745521]: Entry in Sch. 2 para. 1(1) Table relating to s. 56 repealed by S.I. 1994/1813, reg. 2, Sch. 1 para. 18(a), Sch. 2 Pt. I

[^c10745531]: Entries in Sch. 2 para. 1(1) Table (relating to ss. 56A- 56D) inserted (16.7.1992 with effect in accordance with s. 74(5) of the amending Act) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 6(3)

[^c10745571]: Entry in Sch. 2 para. 1(1) Table relating to s. 98 repealed by S.I. 1994/1813, reg. 2 Sch. 1 para. 18(c)

[^c10745581]: Entries in Sch. 2 para. 1(1) Table (relating to s. 100C) substituted (for entries relating to s. 100) by Finance Act 1991 (c. 31), s. 109(1)(2)

[^c10745681]: Entries in Sch. 2 para. 1(1) Table (relating to s. 103) substituted by Finance Act 1991 (c. 31), s. 109 (1)(3)

[^c10745721]: 1970 c. 9.

[^c10746221]: See Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 1; Finance Act 1981 (c. 35), ss. 118, 128(1) and Sch. 16 para. 3; Finance Act 1982 (c. 39), s. 135(1)(b), (3)(a); Oil Taxation Act 1983 (c. 56), s. 10(1)(2); Finance Act 1984 (c. 43), s. 114(7)

[^c10746231]: Words in Sch. 2 para. 2(1)(2)(2A) substituted (27.7.1993) by 1993 c.34 s. 187(1)

[^c10746241]: Words in Sch. 2 para. 2 inserted (27.7.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(1)(a)(8)

[^c10746261]: Words repealed by Finance Act 1987 (c. 16), ss. 62(1)(d), 72(7) and Sch. 16 Part X for chargeable periods ending after 31 December 1986

[^c10746271]: Words in Sch. 2 para. 2(2)(a)(iii) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 2 (with saving in s. 236(2))

[^c10746291]: Words in Sch. 2 para. 2(2)(b)(ii) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 2 (with saving in s. 236(2))

[^c10746301]: Words in Sch. 2 para. 2(2)(c) substituted (15.2.1999) by 1998 c. 17, s. 50, Sch. 4 para. 7(6) (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c10746321]: Schedule 2 para. 2(2A) inserted by Finance Act 1983 (c. 49), s. 37(2) and Sch. 8 Part II para. 5

[^c10746341]: Words substituted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 4

[^c10746351]: Schedule 2 para. 2(3A) inserted by Finance Act 1987 (c. 16), s. 61(1) and Sch. 10 para. 13

[^c10746361]: See Oil Taxation Act 1983 (c. 56), s. 10(3)

[^c10746371]: Sch. 2 para. 2(5) inserted (27.7.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(1)(b)(8)

[^c10746381]: See Finance Act 1981 (c. 35), s. 128(1) and Sch. 16 para. 3; Finance Act 1982 (c. 39), s. 139(6) and Sch. 19 para. 1(5); Oil Taxation Act 1983 (c. 56), s. 10(3)

[^c10746401]: See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 13 in relation to a foreign field

[^c10746411]: Words in Sch. 2 para. 4 substituted (27.7.1993) by 1993 c.34 s. 187(1)

[^c10746591]: See Finance Act 1981 (c. 35), s. 128(1) and Sch. 16 para. 3; Finance Act 1982 (c. 39), s. 135(1)(b), (3)(b); Oil Taxation Act 1983 (c. 56), s. 10(5)

[^c10746601]: Words in Sch. 2 para. 5 substituted (27.7.1993) by 1993 c.34 s. 187(1)

[^c10746611]: Words in Sch. 2 para. 5 inserted (27.7.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(2)(a)(8)

[^c10746631]: Schedule 2 para. 5(2A) inserted by Oil Taxation Act 1983 (c. 56), s. 10(4) with respect to chargeable periods ending after 1 December 1983

[^c10746641]: Schedule 2 para. 5(2B) inserted by Finance (No. 2) Act 1987 (c. 51), s. 101(4) for chargeable periods ending after 1 January 1987

[^c10746671]: Sch. 2 para. 5(4) inserted (27.7.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(2)(b)(8)

[^c10746691]: Sch. 2 para. 7 repealed (27.7.1993) by 1993 c.34 s. 187(1), 213, Sch. 23 Pt.IV

[^c10746801]: Words in Sch. 2 para. 10 substituted (27.7.1993) by 1993 c.34 s. 187(1)

[^c10746811]: See Finance Act 1980 (c. 48), s. 106 and Sch. 17 para. 14 where interest in oil field transferred after 1 August 1980

[^c10746891]: See Oil Taxation Act 1983 (c. 56), Sch. 5 para. 5(3) in relation to transitional provisions introduced by s. 13 and Sch. 5 of that Act

[^c10746901]: Word added by Finance Act 1976 (c. 40), s. 130(2)

[^c10746911]: Sch. 2 para. 12(1)(d) added by Finance Act 1976 (c. 40), s. 130(2)

[^c10746921]: Words substituted by Finance Act 1976 (c. 40), s. 130(2)

[^c10746931]: Definitions in s. 12(1) added (27.7.1993) by 1993 c.34 s. 185(5)

[^c10746951]: Sch. 2 para. 12(3) added by Finance Act 1976 (c. 40), s. 130(3)(4)

[^c11447501]: Sch. 2 para. 12A inserted (27.7.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(3)(8)

[^c10746971]: See Finance Act 1982 (c. 39), s. 135(1)(b)

[^c10746981]: See Finance Act 1982 (c. 39), s. 142(5)

[^c10746991]: Words substituted by Finance Act 1982 (c. 39), s. 139(6) and Sch. 19 para. 19 with respect to chargeable periods ending on or after 30 June 1983

[^c10747131]: See Finance Act 1982 (c. 39), s. 142(5)

[^c10747141]: Words inserted by Finance Act 1976 (c. 40), s. 130(3)(4)

[^c10747161]: See Finance Act 1982 (c. 39), Sch. 19 para. 7(2)

[^c10747181]: See also Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 1(5) in relation to chargeable periods ending on or after 31 December 1979

[^c10747201]: Words substituted by Finance Act 1976 (c. 40), s. 130(5)

[^c10747231]: Sch. 2 para. 14(10) substituted by Finance Act 1976 (c. 40), s. 130(6)

[^c10747261]: See Finance Act 1982 (c. 39), ss. 139(6), 142(5) and Sch. 19 para. 13(4)

[^c10747271]: Rates applicable: 12 per cent. for periods after 31 December 1979 by S.I. 1979 No. 1687; 8 per cent. after 30 November 1982 by S.I. 1982 No. 1587; 11 per cent. after 30 April 1985 by S.I. 1985 No. 563; 8.5 per cent. after 5 August 1986 by S.I. 1986 No. 1181; 9.5 per cent. after 5 November 1986 by S.I. 1986 No. 1832; 9 per cent. after 5 April 1987 by S.I. 1987 No. 513; 8.25 per cent. after 5 June 1987 by S.I. 1987 No. 898; 9 per cent. after 5 September 1987 by S.I. 1987 No. 1492; and 8.25 per cent. after 5 December 1987 by S.I. 1987 No. 1988 (for later orders see Part III). See also S.I. 1989 No. 1297 for regulations made and interest rates set under Finance Act 1989 (c. 26), s. 178

[^c10747281]: Words substituted by Finance Act 1989 (c. 26), s. 179(1)(4) and S.I. 1989 No. 1298 (C. 44) for periods beginning on or after 18 August 1989

[^c10747291]: Words substituted by Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2 in relation to tax charged for any period ending on or after 31 December 1979

[^c10747301]: Rates applicable: 12 per cent. for periods after 31 December 1979 by S.I. 1979 No. 1687; 8 per cent. after 30 November 1982 by S.I. 1982 No. 1587; 11 per cent. after 30 April 1985 by S.I. 1985 No. 563; 8.5 per cent. after 5 August 1986 by S.I. 1986 No. 1181; 9.5 per cent. after 5 November 1986 by S.I. 1986 No. 1832; 9 per cent. after 5 April 1987 by S.I. 1987 No. 513; 8.25 per cent. after 5 June 1987 by S.I. 1987 No. 898; 9 per cent. after 5 September 1987 by S.I. 1987 No. 1492; and 8.25 per cent. after 5 December 1987 by S.I. 1987 No. 1988 (for later orders see Part III). See also S.I. 1989 No. 1297 for regulations made and interest rates set under Finance Act 1989 (c. 26), s. 178

[^c10747311]: By Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2(3) any alteration in the rate mentioned in Sch. 2 para. 15(1) to apply also to Sch. 2 para. 16

[^c10747321]: See Finance Act 1982 (c. 39), s. 139(6) and Sch. 19 para. 13(5) in respect of repayments due in respect of the chargeable period ending on 30 June 1983

[^c10747331]: Words inserted by Finance Act 1990 (c. 29, SIF 63:1), s. 121(2)

[^c10747341]: Words inserted by Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2 in relation to tax charged for any period ending on or after 31 December 1979

[^c10747351]: Words substituted by Finance Act 1989 (c. 26), s. 179(1)(4) and S.I. 1989 No. 1298 (C. 44) for periods beginning on or after 18 August 1989

[^c10747361]: Words substituted by Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2 in relation to tax charged for any period ending on or after 31 December 1979

[^c10747371]: Words substituted by Finance Act 1989 (c. 26), s. 180(2)(a) and (7) which amendment is deemed always to have had effect

[^c10747391]: Sch. 2 para. 17 inserted by Finance Act 1990 (c. 29, SIF 63:1), s. 121(2)(3)

[^c10747401]: Words in Sch. 2 para. 17(2) added (27.7.1993) by 1993 c. 34, ss. 186(2), 195(3)

[^c10747411]: Words in Sch. 2 para. 17(4) inserted (27.7.1993) by 1993 c. 34, ss. 186(3)(a), 195(3)

[^c10747421]: Words in Sch. 2 para. 17(4)(a) inserted (27.7.1993) by 1993 c. 34, ss. 186(3)(b), 195(3)

[^c10747431]: Words in Sch. 2 para. 17(4)(a) substituted (27.7.1993) by 1993 c. 34, ss. 186(3)(b), 195(3)

[^c10747441]: Sch. 2 para. 17(5)-(7) added (27.7.1993) by 1993 c. 34, ss. 186(4), 195(3)

[^c10747451]: 1982 c. 39.

[^c10744791]: See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act

[^c10747461]: Definition applied for purposes of Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 493(3)

[^c10747861]: See Finance Act 1982 (c. 39), s. 134 and Sch. 18; Finance Act 1986 (c. 41), s. 109

[^c10747851]: Sch. 3 para. 2(1)(2)(a)-(d) and part of (e) substituted for Sch. 3 para. 2(1)(2)(a) and part of (b) by Finance Act 1987 (c. 16), s. 62(3), Sch. 11 para. 1(2)(3) for chargeable periods ending after 31 December 1986

[^c10747871]: Words in Sch. 3 para. 2(1) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 3(1)(a) (with saving in s. 236(2))

[^c10748031]: Sch. 3 para. 2(3A) inserted by Finance Act 1980 (c. 48), s. 109(6) in relation to chargeable periods ending after 31 December 1979

[^c10748141]: Sch. 3 para. 2A inserted by Finance Act 1980 (c. 48), s. 109(7) in relation to chargeable periods ending after 31 December 1979

[^c10748151]: See Finance Act 1982 (c. 39), s. 134 and Sch. 18; Finance Act 1986 (c. 41), s. 109

[^c10748161]: Words substituted by Finance Act 1987 (c. 16), s. 62(3) and Sch. 11 para. 2 for chargeable periods ending after 31 December 1986

[^c10748171]: Sch. 3 para. 2A(1A) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 3(2) (with saving in s. 236(2))

[^c10748191]: Words in Sch. 3 para. 2A(2) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 3(3) (with saving in s. 236(2))

[^c10748241]: Words in Sch. 3 para. 2A(3) inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 3(4) (with saving in s. 236(2))

[^c10748261]: Sch. 23 para. 2A(4) repealed (3.5.1994) by 1994 c. 9, ss. 236(1), 258, Sch. 23 para. 3(5), Sch. 26 Pt. VI Note 1 (with saving in s. 236(2))

[^c10748321]: Sch. 3 para. 3A inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 4 (with saving in s. 236(2))

[^c10748331]: Sch. 3 para. 3A(3A) inserted (retrospectively) by 1998 c. 36, s. 152(1)

[^c10748301]: SCh. 3: Crossheading and para. 3A inserted (3.5.1994) by 1994 c. 9, s. 236(1), Sch. 23 para. 4 (with saving in s. 236(2))

[^c10748351]: Words in Sch. 3 para. 4 substituted (15.2.1999) by 1998 c. 17, s. 50, Sch. 4 para. 7(7) (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

[^c10748361]: See Finance Act 1981 (c. 35), s. 128(1) and Sch. 16 para. 14; Finance Act 1982 (c. 39), s. 139(6), Sch. 19 para. 20

[^c10748411]: Words substituted by Finance Act 1977 (c. 36), s. 54(2)

[^c10748421]: Sch. 3 para. 6A inserted by Finance Act 1977 (c. 36), s. 54

[^c10748441]: Words in Sch. 3 para. 7(a) inserted (16.7.1992 with effect in accordance with s. 74(5) of the amending Act) by Finance (No. 2) Act 1992 (c. 48), ss. 74, 82, Sch. 15 para. 4(2)(b).

[^c10748431]: Words in the heading to Sch. 3 para. 7 repealed (16.7.1992 with effect in accordance with ss. 55(3),74(5) of the amending Act) by Finance (No. 2) Act 1992 (c. 48), ss. 55(3), 74, 82, Sch. 15 para. 4(2)(a), Sch. 18 Pt. VIII

[^c10748451]: See Finance Act 1981 (c. 35), s. 118(5)

[^c10748461]: Words repealed by Finance Act 1982 (c. 39), ss. 137(1)(7), 157(6) and Sch. 19 Part IX in respect of relevant expenditure incurred after 9 March 1982 where the grant concerned is paid after that date

[^c10748471]: 1972 c. 63.

[^c10748481]: 1968 c. 3.

[^c10748531]: See Oil Taxation Act 1983 (c. 56), s. 5(4)

[^c10748611]: See Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 495

[^c10748621]: See Oil Taxation Act 1983 (c. 56), Sch. 2 para. 5 in relation to transactions to which Sch. 4 para. 2 applies

[^c10748631]: Sch. 4 para. 2(1)-(1B) substituted for Sch. 4 para. 2(1) (27.7.1993 with effect as mentioned in s. 191(6)) for para. 2(1) by 1993 c. 34, ss. 191(4)(6)

[^c10748641]: 1983 c. 56.

[^c10748651]: Words substituted for Sch. 4 para. 2(2)(a)–(c) by Finance (No. 2) Act 1979 (c. 47), s. 20(2) in relation to expenditure claimed after 31 December 1978

[^c10748671]: Sch. 4 para. 2(3)(4) substituted for Sch. 4 para. 2(3) (27.7.1993 with effect as mentioned in s. 191(6)) by virtue of 1993 c. 34, ss. 191(5)(6)

[^c10748691]: See Oil Taxation Act 1983 (c. 56), s. 1(4)

[^c10748701]: See Oil Taxation Act 1983 (c. 56), s. 5(7)

[^c10748721]: Sch. 4 para. 5 repealed by Oil Taxation Act 1983 (c. 56), s. 15(6) and Sch. 6

[^c10748731]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10748751]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10748521]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10748861]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10748871]: See Finance Act 1982 (c. 39), s. 135(1)(c) in relation to any case where oil was won before the date of determination

[^c10748881]: See Finance (No. 2) Act 1979 (c. 47), s. 19(4) where more than one rate of uplift applies; Finance Act 1981 (c. 35), s. 111(6)

[^c10748891]: Words in Sch. 5 para. 2(4)(b) inserted by Finance Act 1991 (c. 31, SIF 63:1), s. 107(1).

[^c10748901]: See Oil Taxation Act 1983 (c. 56), s. 5(7)

[^c10748911]: Sch. 5 para. 2(7)(8) inserted (27.9.1999 with application in relation to chargeable periods ending on or after 30.6.1999) by 1999 c. 16, s. 102(4)(8)

[^c10748931]: Sch. 5 para. 2A definitions applied by Finance Act 1991 (c. 31, SIF 63:1), s.108(1).

[^c10748941]: See Finance (No. 2) Act 1979 (c. 47), s. 19(4) where more than one rate of uplift applies; Finance Act 1981 (c. 35), s. 111(6)

[^c10748951]: See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies

[^c10748971]: See Oil Taxation Act 1983 (c. 56), s. 5(7)

[^c10748981]: See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies

[^c10748991]: See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies

[^c10749011]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10749021]: See Finance (No. 2) Act 1979 (c. 47), s. 19 where more than one rate of uplift applies

[^c10749091]: Words in Sch. 5 para. 8(1)(b) substituted (1.9.1994) by S.I. 1994/1813, reg. 2(1), Sch. 1 para. 19(b)(i)

[^c10749101]: Words in Sch. 5 para. 8(1)(b) substituted (1.9.1994) by S.I. 1994/1813, reg. 2(1), Sch. 1 para. 19(b)(ii)

[^c10749111]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10749121]: A rate of 12 per cent. prescribed by S.I. 1979 No. 1687 was extended to Sch. 5 para. 8(4) by Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2(3) from 1 January 1980, reduced to 8 per cent. by S.I. 1982 No. 1587 from 1 December 1982 and increased to 11 per cent. by S.I. 1985 No. 563 from 1 May 1985. See also S.I. 1989 No. 1297 for regulations made and interest rates set under Finance Act 1989 (c. 26), s. 178

[^c10749131]: Words substituted by Finance Act 1989 (c. 26), s. 179(1)(4) and S.I. 1989 No. 1298 (C. 44) for periods beginning on or after 18 August 1989

[^c10749141]: Words substituted by Petroleum Revenue Tax Act 1980 (c. 1, SIF 63:1), s. 2 in relation to tax charged for any period ending on or after 31 December 1979

[^c10749151]: Sch. 5 para. 9 added by Finance Act 1983 (c. 49), s. 40(1)

[^c10749161]: See Oil Taxation Act 1983 (c. 56), s. 14 in relation to the re-opening of decisions for claim periods ending on or after 30 June 1982

[^c10749171]: Sch. 5 para. 9 modified (3.5.1994) by 1994 c. 9, ss. 231, 232(8)(a), 234, Sch. 22 paras. 9(4), 10, 11

[^c10748761]: Sch. 5 excluded by Finance Act 1991 (c. 31, SIF 63:1), s. 108(6).

[^c10749221]: See Oil Taxation Act 1983 (c. 56), s. 3(6)

[^c10749231]: See Finance Act 1982 (c. 39), s. 135(1)(c) in relation to any case where oil was won before the date of determination

[^c10749251]: Sch. 6 para. 2: entries inserted (27.7.1999 with application in relation to chargeable period ending on or after 30.6.1999) by 1999 c. 16, s. 102(5)(8)

[^c10749211]: Sch. 6 extended with modifications by Finance Act 1991 (c. 31, SIF 63:1), s.108(6).

[^c10749301]: Sch. 7 para. 1(1)(a)(b) substituted for words by Finance Act 1983 (c. 49), s. 37(2) and Sch. 8 Part II para. 6(1)

[^c10749311]: Word inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5

[^c10749321]: Sch. 7 para. 1(1)(c) inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5

[^c10749331]: Words repealed by Finance Act 1983 (c. 49), ss. 37(4), 48(5) and Sch. 10 Part III and deemed always to have been omitted

[^c10749351]: Words inserted by Finance Act 1983 (c. 49), s. 37(2) and Sch. 8 Part II para. 6(2)

[^c10749361]: Words inserted by Finance Act 1987 (c. 16), s. 64(2) and Sch. 13 Part II para. 5

[^c10749371]: Words added by Finance Act 1987 (c. 16, SIF 63:1), s. 67

[^c10749421]: Words in Sch. 8 para. 4(1) substituted (1.5.1995) by 1995 c. 4, s. 147(1)(a)

[^c10749431]: Words in Sch. 8 para. 4(1) repealed (1.5.1995) by 1995 c. 4, ss. 147(1)(2), 162, Sch.29 Pt. IX

[^c10749441]: Words in Sch. 8 para. 4(2) repealed (1.5.1995) by 1995 c. 4, ss. 147(1)(b), 162, Sch. 29 Pt. IX

[^c10749411]: See also Finance Act 1982 (c. 39), s. 139(6) and Sch. 19 para. 17 as regards repayment of APRT

[^c10749451]: Sch. 9 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

[^key-e7a7dd17d318f903d47b3cc1a2565715]: Pts. I III modified by Oil Taxation Act 1983 (c. 56), s. 6A (as inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 285(3))

[^key-7b8b86e96bb14e8032633bba3fafac6e]: Sch. 4 para. 2(1ZA) inserted (with effect in accordance with s. 287(6) of the amending Act) by Finance Act 2004 (c. 12), s. 287(3)

[^key-1a10c9aebcf87c6d071c8656808596c5]: Sch. 4 para. 2(1C) inserted (with effect in accordance with s. 287(6) of the amending Act) by Finance Act 2004 (c. 12), s. 287(5)

[^key-c0d2b97db7faf1611e821de247907196]: Words in Sch. 4 para. 2(1) substituted (with effect in accordance with s. 287(6) of the amending Act) by Finance Act 2004 (c. 12), s. 287(2)

[^key-78fe532dae269126834422b1c2840701]: Word in Sch. 4 para. 2(1B) substituted (with effect in accordance with s. 287(6) of the amending Act) by Finance Act 2004 (c. 12), s. 287(4)

[^key-13d7d572dd325daee7522af0a8cb0b2e]: Words in s. 3(2) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 392(a)(i) (with Sch. 2)

[^key-eac79632a7b5aeb62975e246cae449c6]: Words in s. 3(2) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 392(a)(ii) (with Sch. 2)

[^key-04a9ceceb116383f7651d0b5733da073]: Words in s. 3(2) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 392(a)(iii), Sch. 3 (with Sch. 2)

[^key-04ed24e5e57ed11b6edbd7713940d99b]: S. 12A inserted (with effect in accordance with Sch. 18 para. 5(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 5(1)

[^M_C_b6b8f5d0-b530-4bf9-a9d9-0a8debdbf345]: Pt. I construed as one with the following enactments: Finance Act 1986 (c. 41), s. 109 (see s 109(6)); Advance Petroleum Revenue Tax Act 1986 (c. 68, SIF 63:1) (see s. 2(2)); Finance (No. 2) Act 1992 (c. 48), s. 74 (by s. 74(6)); Finance Act 1993, Pt. III (other than s. 194) (see s. 195(3)); Finance Act 1994 (c. 9), Pt. V (see s. 257(2)); Finance Act 1999 (c. 16), ss. 95-98 (see ss. 97(7), 98(7)); Finance Act 2001 (c. 9), Sch. 32 (see s. 101(4)(5), Sch. 32 para. 11)

[^M_C_91e8e708-6b21-4c62-8a08-dbe46b0c390a]: Pt I applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 199(7)(c), 276(5), 289 (with ss. 60, 101(1), 171, 201(3)).

[^key-580e8594da91697dab66ed743a949b2d]: Sch. 3 para. 3 substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 9

[^key-683efcffc7bcb93488ce784319b7dfb4]: Sch. 3 para. 1A and cross-heading inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(1)

[^key-6b6a770356a758cb50a198885ee8f994]: Sch. 3 para. 12 and cross-heading inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 10

[^key-5bc41ac6096311388d21e031465525d1]: Words in s. 2(5) substituted (19.7.2006) by Finance Act 2006 (c. 25), s. 148(1)

[^key-3faa0d947cc8ab07d201121fa81a3c22]: S. 2(5B)-(5D) inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 148(2)(3)

[^key-1078eff54cecd08a0be71de421b0990c]: Words in s. 2(4)(b) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 2(2)

[^key-c7065a41e74fe9d05c50c75e1cb8c5be]: Words in s. 2(5)(d) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 2(3)

[^key-b3accd6a313533fab0d2467899eb68fd]: Words in s. 2(5A) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 2(4)

[^key-00229d73171a84e2e3d4e039a047a347]: Words in s. 5A(5B) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 3(2)

[^key-bdd3b0b494eaa2046c1e4644d85c2ab6]: S. 5A(5C)(a) repealed (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 3(4), Sch. 26 Pt. 5(1)

[^key-a4257dcb581a6355ec1f4c1bf2486874]: Words in s. 5A(5C)(b) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 3(5)

[^key-17b1c9b735d8f521782c3b30d1cdf375]: S. 5A(5C)(d) and preceding word inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 3(6)

[^key-3e793a3a5ed5c510951b2a68b66680bc]: Words in s. 12(1) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 4(2)

[^key-1add026ba1d334636cc12e4f231b8cb3]: Words in s. 12(1) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 4(3)

[^key-9e5d1d98e32b458116bc807ccffc994a]: Words in s. 21(2) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 6(2)(3)

[^key-5f64968cc8e7964b49b2ba418d952996]: Words in Sch. 2 para. 2(2)(a)(iii) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 7(2)

[^key-0f6e26e9e61ddc90084fa5893596e5a6]: Words in Sch. 2 para. 2(2)(b)(ii) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 7(3)

[^key-0eb3841ae02777e44747b83c0b0d42e7]: Words in Sch. 2 para. 2(2)(d)(ii) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 7(4)

[^key-306b628d1da3c5f2d396582f7c59454e]: Words in Sch. 3 para. 2(1) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(3)

[^key-3d2cf65cbe3f23a36072d16c36df04fa]: Sch. 3 para. 2(1A)-(1C) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(4)

[^key-4e961fe42676e85de668691771530a2d]: Sch. 3 para. 2(2)(2AA) substituted for Sch. 3 para. 2(2) (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(5)

[^key-9951b5d8ae263ab2cad1a43b4b3e57dc]: Sch. 3 para. 2(2E)-(2I) substituted for Sch. 3 para. 2(2A)-(2D) (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(6)

[^key-543506a217a54472f9029945efc6d2fb]: Sch. 3 para. 2(3) repealed (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(7), Sch. 26 Pt. 5

[^key-503cbfeee6b94f08dd6ae6f2da87005f]: Words in Sch. 3 para. 2(3A) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(8)(a)

[^key-7d65fa16e46361ad9b8e98b8267a63e4]: Words in Sch. 3 para. 2(3A) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(8)(b)

[^key-781ad42113812c26b5ebb4a259a9a306]: Words in Sch. 3 para. 2(4) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(9)

[^key-f1531f04ee02f43b9525f40f691c74a9]: Sch. 3 para. 2(5) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), s. 146(10)

[^key-8ac1cea28e5bf4de15a89d4325a440a8]: Word in Sch. 3 para. 2A(1) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(2)(a)

[^key-29ce7df26df2f4cbce61d468bc00c188]: Words in Sch. 3 para. 2A(1) repealed (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(2)(b), Sch. 26 Pt. 5(1)

[^key-46f2b03846fd69e3a90143eb02db397d]: Words in Sch. 3 para. 2A(2) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(3)(a)

[^key-a0dafd5600ada03579ecf5f9dcfe4ce5]: Words in Sch. 3 para. 2A(2) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(3)(b)

[^key-9a6408180bd652339913452d2a36d0c5]: Words in Sch. 3 para. 2A(3) inserted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(4)(a)

[^key-d39b24486c659dd989a92550282d3108]: Word in Sch. 3 para. 2A(3) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(4)(b)

[^key-94b4b44abd1b01370efa8a62ec04965b]: Words in Sch. 3 para. 2A(3) repealed (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 8(4)(c), Sch. 26 Pt. 5(1)

[^key-43e0223f8c0ce002393530130f146b46]: S. 6(4A) inserted (retrospective to 1.7.2007) by Finance Act 2007 (c. 11), s. 104(1)(2)

[^key-0830ec1de5b5e68565d83f8c584dbe48]: Sch. 5 paras. 2A-2C substituted for Sch. 5 para. 2A (with effect in accordance with s. 103(2) of the amending Act) by Finance Act 2008 (c. 9), s. 103(1)

[^key-de48fef9a39db09f5db9b0b3dae08042]: Words in s. 6(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), Sch. 33 para. 2

[^key-75deefbee584a9733052a9a17c84c5f7]: Words in s. 12(1) inserted (with effect in accordance with s. 102(5) of the amending Act) by Finance Act 2008 (c. 9), s. 102(2)

[^key-1ec5223928049a851668035d86247a4e]: Words in s. 12(1) substituted (with effect in accordance with s. 102(5) of the amending Act) by Finance Act 2008 (c. 9), s. 102(3)

[^key-1442a0b13a135c92ab0ad70fbc94233c]: Words in s. 12(1) inserted (with effect in accordance with s. 102(5) of the amending Act) by Finance Act 2008 (c. 9), s. 102(4)

[^key-2ce1f7e8103067de038ee9207bad3885]: Sch. 2 para. 1(1) Table entries omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 44 para. 2

[^key-32f0f4a01d1a505b7d85f9f64aa01132]: Sch. 2 para. 14(2)(8)(11) applied (with modifications) by Finance Act 1987 (c. 16), s. 66(8) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 129(4))

[^key-3105802b5d5cc22f3a2473a1e7dd2441]: Sch. 2 para. 14(2)(8)(11) applied (with modifications) by Finance Act 1987 (c. 16), Sch. 12 para. 3(2)(d) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 130(5))

[^key-ac8cb132b24ec277ab248b63224bd5d0]: Sch. 2 para. 14(2)(8)(11) applied (with modifications) by Finance Act 1994 (c. 9), Sch. 22 para. 4(5) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 211(5))

[^key-f25c6b6efdb4cd768e30858a898d9d7b]: Sch. 2 paras. 14A-14I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 75

[^key-f0ac3dad2e7f61cdb5004283f17184a6]: Sch. 5 para. 10 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 82

[^key-3f9231fcd66be260a6a35fb7b06f8b4d]: Words in s. 3(2) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 314(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-9ac0e8157010be68d3e6eded5122f611]: Words in s. 3(2) inserted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 314(b) (with Sch. 2 Pts. 1, 2)

[^key-f8b5010793cc5d02ce4edf46f16672f8]: Words in s. 3(2) repealed (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 314(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-6e3b71ca6281e632ee2e6b979740758b]: Sch. 2 para. 1(1) Table entries omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(2)

[^key-469a57ae2e630c3818f34b15b104011b]: Entry in Sch. 2 para. 1(1) Table inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(3)

[^key-cad230aa5af6f6cff4ff389cdecefc31]: Word in Sch. 2 para. 1(1) Table omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(4)

[^key-f6911a6b0d02c4ee8ba0f1f64345d1ca]: Word in Sch. 2 para. 1(1) Table substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(5)

[^key-37822b66b864798d62bfc175d356a4c5]: Word in Sch. 2 para. 1(1) Table substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(6)(a)

[^key-670207fd595d66bd91f0b4a5f96aa1d2]: Words in Sch. 2 para. 1(1) Table substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(6)(b)

[^key-eb4e259814bab94ac8ac611fabf07fdb]: Sch. 2 para. 1(1) Table entries omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(7)

[^key-6123ef11b789efc400c18d76e7e66532]: Words in Sch. 2 para. 1(1) Table substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 70(8)

[^key-24acb00a17f6cffb14c6c394d6c0b7e1]: Words in Sch. 2 para. 3(1)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 71

[^key-3e89f5f9cd80e770e8b036bfd1f8342d]: Words in Sch. 2 para. 6(1)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 72

[^key-133bfabad035374f8018f528989ef62e]: Sch. 2 para. 8 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(a); S.I. 2009/571, art. 2

[^key-21d8ad59fa5c6e474fef3d47665809af]: Sch. 2 para. 9 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(a); S.I. 2009/571, art. 2

[^key-42329c6ead8f31669195ce9b6fc83414]: Words in Sch. 2 para. 14(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 74(2)(a)

[^key-bf3f4a597e8b361b9b1be7cc02dd2772]: Word in Sch. 2 para. 14(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 74(2)(b)

[^key-46d9994ec27b8d467398c173783d8cd7]: Sch. 2 para. 14(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 74(3)