107 Elections for oil fields to become non-taxable
Finance Act 2008 (2008 c 9) | Legislation

107  Elections for oil fields to become non-taxable

(1)     Section 185 of FA 1993 is amended as follows.

(2)     Before subsection (1) insert—

“(A1)     In this Part of this Act—

“non-taxable field” means an oil field which meets the conditions in subsection (1), (1ZA) or (1A),

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