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 6A
Tax-exempt tariffing receipts
Section 6A provides that certain tariffing receipts — income earned from allowing others to use oil infrastructure — are exempt from petroleum revenue tax when linked to new fields, qualifying existing fields or recommissioned fields.
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.