# Finance Act 2006, Paragraph 7


(1) In Schedule 2 (management and collection) paragraph 2 is amended as follows.
(2) In sub-paragraph (2)(a)(iii) (market value of oil disposed of otherwise than by sale at arm's length) for “in the calendar month in which the delivery was made” substitute “ as determined in accordance with Schedule 3 to this Act in the case of the delivery ”.
(3) In sub-paragraph (2)(b)(ii) (market value of oil relevantly appropriated) for “in the calendar month in which the delivery was made” substitute “ as determined in accordance with Schedule 3 to this Act in the case of the appropriation ”.
(4) In sub-paragraph (2)(d)(ii) (market value of oil not disposed of etc at end of period) for “in the last calendar month” substitute “ on the last business day ”.

---
Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/18/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-18/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.