# Finance Act 1999, Part IV: Oil taxation


(1)
PRT returns
This repeal has effect in relation to any chargeable period ending on or after 30th June 1999.
Chapter
Short title
Extent of repeal
1987 c. 51.
The Finance (No. 2) Act 1987.
In section 101(2), paragraph (b) and the word “and” immediately preceding it.
(2)
Business assets: Roll-over relief
This repeal has effect in accordance with section 103(2) of this Act.
Chapter
Short title
Extent of repeal
1992 c. 12.
The Taxation of Chargeable Gains Act 1992.
Section 193.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/20/part/IV (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-20/part-IV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.