Petroleum and Submarine Pipe-lines Act 1975 (repealed 15/02/1999)
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Change 1
41 Payments to petroleum licence holders etc. from the Account.
(1)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Where any person has paid to the Secretary of State a sum by way of royalty under the terms of a licence granted in pursuance of the Petroleum (Production) Act 1934, the Secretary of State may with the approval of the Treasury repay to him the whole or a part of that sum if the Secretary of State considers it expedient to do so for the purpose of facilitating or maintaining the development of the petroleum resources of the United Kingdom; and any repayment and right to a repayment in pursuance of this subsection shall be disregarded for the purposes of income tax, corporation tax and petroleum revenue tax. (4) Any sums required for making payments in pursuance of the preceding subsection . . . shall be paid by the Secretary of State out of money provided by Parliament.
41 Payments to petroleum licence holders etc. from the Account.
(1)(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) Where any person has paid to the Secretary of State a sum by way of royalty under the terms of a licence granted in pursuance of the Petroleum (Production) Act 1934, the Secretary of State may with the approval of the Treasury repay to him the whole or a part of that sum if the Secretary of State considers it expedient to do so for the purpose of facilitating or maintaining the development of the petroleum resources of the United Kingdom; and any repayment and right to a repayment in pursuance of this subsection shall be disregarded for the purposes of income tax, corporation tax and petroleum revenue tax. (4) Any sums required for making payments in pursuance of the preceding subsection . . . shall be paid by the Secretary of State out of money provided by Parliament.
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