Paragraph 11
England, Wales and Scotland
Where any transfer is effected by paragraph 6 above, the transferee shall be treated—
(a)
for the purposes of section 10(1)(a) of the M1Oil Taxation Act 1975;. . .
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
as if it were the same person in law as the public gas supplier.
Annotations
Textual amendments
- F1
Sch. 5 para. 11(b) and the word “and” immediately preceding it repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. V(3) Note 1) by 1998 c. 36, ss. 165, Sch. 27 Pt. V(3)
Marginal citations
- M1