Related Commentary  Related Cases


The text of s. 2 which follows reflects the provisions of s. 2 as they apply in relation to chargeable periods ending after 31 December 1993. Those amendments introduced by FA 1994, Sch. 23 do not have effect as a result of FA 1994, s. 236(2) in relation to any light gases if, before 1 January 1994, an election was made under FA 1982, s. 134 (alternative valuation of certain ethane) or FA 1986, s. 109 (alternative valuation of certain light gases) and the election applies to those gases. See the text of the History note where appropriate.

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