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 7
Chargeable receipts from disposals
Section 7 establishes how proceeds from disposing of qualifying assets (such as platforms, pipelines and other long-term infrastructure) are brought into the petroleum revenue tax computation as chargeable receipts.
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.