The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2000
These Regulations amend the Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987 (“the principal Regulations ”). The Regulations have effect in relation to nominations under the scheme established by section 61 of the Finance Act 1987, in respect of transactions for which the transaction base date prescribed by regulation 7 of the principal Regulations falls in a chargeable period beginning after 30th June 2000.