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The Petroleum Revenue Tax (Electronic Communications) Regulations 2003
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- 2003 No. 2718
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Statutory Instruments
2003 No. 2718
TAXES
ELECTRONIC COMMUNICATIONS
The Petroleum Revenue Tax (Electronic Communications) Regulations 2003
Made
23rd October 2003
Laid before the House of Commons
23rd October 2003
Coming into force
13th November 2003
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 132 of the Finance Act 1999(1), hereby make the following Regulations:
(1)
1999 c. 16: petroleum revenue tax is under the care and management of the Board by virtue of paragraph 1 of Schedule 2 to the Oil Taxation Act 1975 (c. 22).
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