SupplementaryU.K.

(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 [F1section 8] above; and

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

(4)[F2Section 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(6)The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.