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Section 106: Returns of relevant sales of oil

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 6: Oil

Section 62 of FA 1987 (returns of relevant sales of oil) is amended as follows.

After subsection (3) insert—

In subsection (4), for the words before paragraph (a) substitute—

In subsection (4), in paragraphs (d), (e) and (f), for "oil" (in each place) substitute ." Category 2 oil "

In subsection (6)—

in the words before paragraph (a), for "oil", in each place except in the expression "oil field", substitute ," Category 2 oil "
in paragraph (a), for "subsection (4)" substitute ," subsection (3A) "
in paragraph (c), for "oil" substitute , and" Category 2 oil "
omit paragraph (d) and the "and" before it.

After subsection (8) insert—

The amendments made by this section have effect in relation to chargeable periods ending on or after 30 June 2008.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.