Introductory text

Oil Tax

Approved by Parliament

Made 20th December 2012

Coming into force in accordance with article 1

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 349 of the Corporation Tax Act 2010^f1.

In accordance with section 349(4) of that Act, a draft of this Order was laid before the House of Commons and approved by a resolution of that House.

Annotations

Footnotes

f1: 2010 c.4; section 349 was amended by paragraphs 1 and 14 of Schedule 22 to the Finance Act 2012 (c.14).