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The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) Regulations 1987
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- UK Statutory Instruments
- 1987 No. 1338
- Regulation 19
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Nominations of proposed transactions in blended oil having effect with respect to more than one field
19.—(1) Subject to paragraph (2) below, a person who is a participator in two or more fields which, in relation to any blended oil, are or are included among the originating fields may make a nomination, having effect with respect to all the originating fields in which he is a participator, of a proposed sale, supply or appropriation of the blended oil in the manner prescribed by regulation 3; and, in this and the next following regulation—
(a)“a nomination of a proposed transaction in blended oil” means such a nomination of a proposed sale, supply or appropriation as is described in this paragraph; and
(b)“proposed delivery month” means the month for which a nomination of a proposed transaction in blended oil is to have effect.
(2) A nomination of a proposed transaction in blended oil may not be made by a person who is a participator in two or more fields, if that person has at any time made a nomination, having effect with respect to one of the originating fields, of a proposed sale, supply or appropriation of blended oil which is to have effect for any month in the chargeable period in which the proposed delivery month falls.
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