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 7A
Reduction of disposal receipts: use giving rise to tax-exempt tariffing receipts
Section 7A provides a mechanism to reduce disposal receipts when an asset has been partly used to generate tax-exempt tariffing income during the period leading up to its disposal.
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.