SCHEDULES
SCHEDULE 18Oil taxation: market value of oil
Part 1Amendments of the Oil Taxation Act 1975
“The Board”
6
1
In section 21 (citation, interpretation and construction of the Act) subsection (2) is amended as follows.
2
In consequence of the Commissioners for Revenue and Customs Act 2005 (c. 11), for the definition of “the Board” substitute—
“the Board” means the Commissioners for Her Majesty's Revenue and Customs;
3
The amendment made by this paragraph comes into force on the day on which this Act is passed.