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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Relevant data-holders and relevant data: Petroleum activities: Relevant data-holders

This type of relevant data-holder is a person who is

  • the holder of a licence granted under Part 1 of the Petroleum Act 1998, or
  • the responsible person in relation to an oil field.

See CH29170 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA23