Petroleum Revenue Tax Act 1980
1980 c. 1
An Act to make new provision in respect of petroleum revenue tax so as to require payments on account of tax to be made in advance of the making of an assessment, to bring forward the date from which interest is payable on unpaid and overpaid tax and to provide for altering the rate at which such interest is payable.
Annotations:
Commencement Information
Editorial Information
X1
General amendments to Tax Acts, Income Tax Acts, and/or Corporation Tax Acts made by legislation after 1.2.1991 are noted against Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) but not against each Act
Act wholly in force at Royal Assent; some provisions have effect on certain dates see s. 3(3)