SCHEDULES
SCHEDULE 33PRT: elections for oil fields to become non-taxable
Part 2Other amendments
Oil Taxation Act 1983
4
In section 9 of the Oil Taxation Act 1983 (c. 56) (tariff receipts allowance), in subsection (5)(a), for the words from “other than” to the end substitute
other than—
i
the principal field, or
ii
an oil field that is a non-taxable field by virtue of section 185(1) or (1A) of the Finance Act 1993.