Oil valuation Oil valuation
- 280Disposal to be valued by reference to section 2(5A) of OTA 1975
- 281Valuation where market value taken into account under section 2 of OTA 1975
- 282Valuation where disposal not sale at arm's length
- 283Valuation where excess of nominated proceeds
- 284Valuation where relevant appropriation but no disposal
- 285Valuation where appropriation to refining etc