44 Petroleum revenue tax: elections for oil fields to become non-taxable

44  Petroleum revenue tax: elections for oil fields to become non-taxable

(1)     In Schedule 20B to FA 1993, for paragraphs 2 to 12 substitute—

“Method of election

2

An election must be made in writing.

3

An election must be notified to the Commissioners.

4

An election is deemed to have been made on

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