Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Oil Taxation Act 1975 section Sch 3 para 2A
Definition of market value of oil
Paragraph 2A of Schedule 3 provides special rules for determining the market value of oil when that oil consists of or includes gas, particularly regarding the role of initial treatment in the valuation process.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.