Oil Taxation Act 1975

Part III U.K. Miscellaneous and General

Modifications etc. (not altering text)

C1 Part III (s. 21) modified (27.7.1993) by Finance Act 1993 c. 34, ss. 191(1)(2), 195(1)

Part III (s. 21) restricted (27.7.1993) by Finance Act 1993 c. 34, ss. 185(3)(4)(d)(e), 195(1)

C2 Pts. I III modified by Oil Taxation Act 1983 (c. 56), s. 6A (as inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 285(3))

20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 S. 20 repealed by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31

21 Citation, interpretation and construction. U.K.

(1) This Act may be cited as the Oil Taxation Act 1975.

(2) In this Act—

• [F2 “the Board” means the Commissioners for Her Majesty's Revenue and Customs;]

• [F3 “CTA 2010” means the Corporation Tax Act 2010;]

• “designated area” means an area designated by Order in Council under section 1(7) of the M1 Continental Shelf Act 1964;

• F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Parts II and III of this Act, so far as they relate to income tax, shall be construed as one with the Income Tax Acts and, so far as they relate to corporation tax, shall be construed as one with the Corporation Tax Acts.

(4) Except so far as the context otherwise requires, any reference in this Act to any enactment shall be construed as a reference to that enactment as amended, and as including a reference to that enactment as applied, by or under any other enactment, including this Act.

F5 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Words in s. 21(2) substituted (with effect in accordance with s. 147(1)(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 18 para. 6(2)(3)

F3 Words in s. 21(2) inserted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 164(a) (with Sch. 2)

F4 Words in s. 21(2) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 164(b), Sch. 3 Pt. 1 (with Sch. 2)

F5 S. 21(5) repealed (15.2.1999) by Petroleum Act 1998 (c. 17), ss. 50, 51, Sch. 4 para. 7(4), Sch. 5 Pt. I (with Sch. 3 para. 5(1)); S.I. 1999/161, art. 2(1)

Marginal Citations

M1 1964 c. 29.