Related Commentary  Related HMRC Manuals

12(1)  In this Part of this Act–

business day”  has the same meaning as in the Bills of Exchange Act 1882;

calendar month”  (where those words are used) means a month of the calendar year;

Category 1 oil”  and “Category 2 oil”  have the meaning given by paragraph 2(1B) of Schedule 3 to this Act;

chargeable period” , in relation to an oil field, has the meaning given by section 1(3) of this Act;

claim period” , in relation to an oil field, has the meaning given by paragraph 1 of Schedule 5 to this Act;

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