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About: Petroleum Revenue Tax Act 1980     Goto   Sponge   NotDistinct   Permalink

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The Petroleum Revenue Tax Act 1980 (1980 c. 1) is a UK Act of Parliament associated with UK enterprise law that made new provisions for petroleum revenue tax (introduced by the Oil Taxation Act 1975). The Act required that payments on account of tax should be made in advance of an assessment, and that interest payable on tax was brought forward.