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Oil Taxation Act 1983

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This is the original version (as it was originally enacted).

16(1)Section 11 of this Act shall have effect as if—

(a)any reference therein to an oil field included a reference to a foreign field ; and

(b)any reference therein to a participator were to be construed, in relation to a foreign field, in accordance with subsection (2)(b) of the principal section ; and

(c)any reference therein to a tariff receipt included a reference to a chargeable receipt consisting of consideration received or receivable as mentioned in paragraph (a) or paragraph (b) of subsection (1) of the principal section.

(2)Paragraphs (a) and (b) of sub-paragraph (1) above apply in relation to paragraph 11(3) of Schedule 2 to this Act in so far as that paragraph has effect for the purposes of section 11 of this Act by virtue of subsection (4) thereof.

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