SupplementaryU.K.

F113 Transitional provisions.U.K.

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F214 Re-opening of decisions for periods before the passing of this Act.U.K.

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15 Short title, interpretation, construction and repeals.U.K.

(1)This Act may be cited as the Oil Taxation Act 1983.

(2)In this Act “the principal Act” means the M1Oil Taxation Act 1975.

(3)In this Act—

• “chargeable field” shall be construed in accordance with section 8(5) above;

• “disposal receipts” shall be construed in accordance with section 7(2) above;

• “qualifying asset” shall be construed in accordance with [F3section 8] above; and

• “tariff receipts” shall be construed, subject to Schedule 5 to this Act, in accordance with section 6(2) above.

(4)[F4Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of this Act.

(5)This Act shall be construed as one with Part I of the principal Act.

(6)The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.