Introductory text

Oil Tax

Made 15th November 2013

Coming into force in accordance with article 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Order, in exercise of the powers conferred by sections 349 and 349A of the Corporation Tax Act 2010^f1 and paragraph 22 of Schedule 22 to the Finance Act 2012^f2.

In accordance with sections 349 and 349A of the Corporation Tax Act 2010, a draft of this Order was laid before the House of Commons and approved by a resolution of that House.

Annotations

Footnotes

f1: 2010 c. 4; section 349 was amended by paragraph 14 of Schedule 22 to the Finance Act 2012 (c. 14) and section 349A was inserted by paragraph 15 of Schedule 22.
f2: 2012 c. 14.