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Finance (No. 2) Act 1992

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55 Oil extraction activities: extended transportation.E+W+S+N.I.

(1)In section 502 of the Taxes Act 1988 (defined expressions for Chapter V of Part XII of that Act - petroleum extraction activities), in subsection (1), in the definition of “oil extraction activities", in paragraph (c)—

(a)the words “as far as dry land in the United Kingdom" shall be omitted; and

(b)after the words “so held" there shall be inserted

(i)to the place where the oil is first landed in the United Kingdom, or

(ii)to the place in the United Kingdom or, in the case of oil first landed in another country, the place in that or any other country (other than the United Kingdom) at which the seller in a sale at arm’s length could reasonably be expected to deliver it or, if there is more than one such place, the one nearest to the place of extraction.

(2)Subsection (1) above has effect with respect to chargeable periods ending after 27th November 1991.

(3)In so far as the amendments made by paragraph 3 of Schedule 15 to this Act amend the definitions of “initial storage" and “initial treatment" as they have effect, by virtue of section 502(2) of the Taxes Act 1988, for the purposes of Chapter V of Part XII of that Act, those amendments have effect with respect to chargeable periods ending after 27th November 1991.

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