Finance Act 2008

Oil Taxation Act 1983U.K.

4U.K.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.