Finance Act 1993

195 Interpretation of Part III and consequential amendments of assessments etc

(1) In this Part—

(a) “the principal Act” means the [1975 c. 22.] Oil Taxation Act 1975 ;

(b) “the 1983 Act” means the [1983 c. 56.] Oil Taxation Act 1983 ;

(c) “the Oil Taxation Acts” means Parts I and III of the principal Act, the 1983 Act and any other enactment relating to petroleum revenue tax; and

(d) “taxable field” and “non-taxable field” shall be construed in accordance with section 185 above.

(2) The Board may make all such amendments of assessments or determinations or of decisions on claims as may be necessary in consequence of the provisions of this Part.

(3) This Part, other than section 194, shall be construed as one with Part I of the principal Act.