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The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006
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Statutory Instruments
2006 No. 3089
CORPORATION TAX
PeTROLEUM REVENUE TAX
The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006
Made
20th November 2006
Laid before the House of Commons
21st November 2006
Coming into force
12th December 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 61(8) of, and paragraphs 1(1), 4(1B)(a) and (3), 5(1)(h), 5A(1)(h), 7(3) and 12 of Schedule 10 to, the Finance Act 1987(1), section 133(1) of the Finance Act 1999(2) and section 150(15) of the Finance Act 2006, and now vested in them(3).
(1)
1987 c. 16; section 61 and Schedule 10 are amended by sections 149 and 150 of the Finance Act 2006 (c. 25) respectively.
(2)
(3)
The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50 of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners is to be read as a reference to the new Commissioners.
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