# Finance Act 1999, Section 101: Pipe-line elections.


(1) In subsection (1)(b) of section 233 of the Finance Act 1994 (relief for tariff receipts from participator in non-taxable field)—
(a) for “a participator in a non-taxable field” there shall be substituted “ any person ”, and
(b) for “in connection with that non-taxable field” there shall be substituted “ otherwise than in connection with a taxable field ”.
(2) Subsection (1) above applies to sums received or receivable in any chargeable period ending on or after 31st December 1999.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/section/101 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.