(1)Section 6A of the Oil Taxation Act 1983 (c. 56) (tax-exempt tariffing receipts) is amended as follows.
(2)In subsection (4), insert at the end “or
(c)use in relation to a UK recommissioned field (see subsection (5) below) or oil won from such a field.”
(3)In subsection (5), insert at the end—
““UK recommissioned field” means any oil field which is not a new field or qualifying existing field but as respects which the conditions in section 185(1A) of the Finance Act 1993 are satisfied (fields recommissioned after earlier decommissioning).”
(4)The amendments made by this section are deemed to have come into force on 1st July 2007.