Chwilio Deddfwriaeth

Finance Act 2006

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Returns by participators

7(1)In Schedule 2 (management and collection) paragraph 2 is amended as follows.

(2)In sub-paragraph (2)(a)(iii) (market value of oil disposed of otherwise than by sale at arm’s length) for “in the calendar month in which the delivery was made” substitute “as determined in accordance with Schedule 3 to this Act in the case of the delivery”.

(3)In sub-paragraph (2)(b)(ii) (market value of oil relevantly appropriated) for “in the calendar month in which the delivery was made” substitute “as determined in accordance with Schedule 3 to this Act in the case of the appropriation”.

(4)In sub-paragraph (2)(d)(ii) (market value of oil not disposed of etc at end of period) for “in the last calendar month” substitute “on the last business day”.

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