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SCHEDULES

SCHEDULE 15U.K. Amendments relating to oil exported directly from off-shore fields

M1THE OIL TAXATION ACT 1975U.K.

Marginal Citations

4F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)In paragraph 7 of that Schedule (exclusion of off-shore oil in transit to place of first landing in United Kingdom)—

(a)in the heading the words “in United Kingdom" shall be omitted; and

(b)in sub-paragraph (a) after the words “United Kingdom" there shall be inserted “ or to the place referred to in section 3(1)(f)(ii) of this Act ”.

Textual Amendments

F1Sch. 15 para. 4(1) repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 5(1) Note 2 of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 5(1)