# Advance Petroleum Revenue Tax Act 1986, Paragraph 1


In this Schedule—
(a) “the principal Act” means the Oil Taxation Act 1975;
(b) “statement”, in relation to an oil field and a chargeable period, means the statement delivered by a participator in that oil field in respect of that period under section 1(1)(a) of the Petroleum Revenue Tax Act 1980;
(c) “the material date”, in relation to a participator in an oil field, means the date on which he delivers his statement in respect of that field for the chargeable period ending on 31st December 1986; and
(d) “section 111” means section 111 of the Finance Act 1981 (restriction of expenditure supplement).

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Source: https://www.legislation.gov.uk/ukpga/1986/68/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/advance-petroleum-revenue-tax-act-1986/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.