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Section 41

of Finance Act 2014

ActIn forceProvision 41 of 52

Section 41

Section 72a of the principal Act is amended by inserting after subsection (6) the following subsection:

“(7) in the case of a petroleum agreement, chargeable person referred to under subsection (2), (3) or (4) shall refer to the person in that agreement that enters into a transaction with another company where it has control in accordance with subsection (5).”.

amendment of section 83