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 1983 section 11
Charge of receipts
Section 11 establishes how certain receipts connected with oil fields are brought into charge for petroleum revenue tax purposes, ensuring that amounts received in connection with the use of assets or the provision of services related to oil extraction are properly taxed.
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.