# Oil Taxation Act 1983, Paragraph 1


(1) Any reference in this Schedule to the use of an asset includes a reference to the provision, in connection with that use, of services or other business facilities of whatever kind.
(2) Any reference in this Schedule to the disposal of an asset includes a reference to the disposal of an interest in it.

---
Source: https://www.legislation.gov.uk/ukpga/1983/56/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.