[225I Valuation where relevant appropriation but no disposal]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[225I  Valuation where relevant appropriation but no disposal]

[(1)     This section applies if conditions A and B are met.

(2)     Condition A is that a person makes a relevant appropriation of oil without disposing of it.

(3)     Condition B is that the person does so in circumstances such that the market value of the oil—

(a)     falls to

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