Sections 3 and 4

Cross references

FA 1994, s. 231: election by reference to pipe-line usage.

FA 1999, s. 95(8): expenditure, which was allowable by virtue of a claim made under this Schedule, shall remain allowable, despite a downward revision of the capped amount because of further information becoming available.


Related Commentary  

1(1)  In relation to any oil field–

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