# The Foreign Fields (Specification) (No. 1) Order 1987

S.I. 1987/545 · made 18 March 1987

This Order specifies parts of the continental shelf under the North Sea subject to Norwegian jurisdiction, known as the Albuskjell, Cod, Edda, Ekofisk, Eldfisk, Tor and West Ekofisk fields respectively as foreign fields for the purposes of the Oil Taxation Act 1983. Specification, as a foreign field for the purpose of the Act has two potential effects. First, a foreign field so specified becomes a “user field” for the purposes of section 9 of the Act. A “tariff receipts allowance” is then available to participators in a United Kingdom field who are chargeable to pertroleum revenue tax in respect of tariffs received by them for the use of field assets by licensees in the user field. Secondly the licensees in a foreign field specified for the purposes of the Act are, by virtue of section 12, themselves brought within the charge to petroleum revenue tax in respect of consideration received by them which is attributable to the use by participators in United Kingdom fields of the foreign field assets.

Made under: Oil Taxation Act 1983

## Introductory text

TAXES
Made 18th March 1987
The Secretary of State, in exercise of the powers conferred on him by sections 9(5) and 12(2) of the Oil Taxation Act 1983, (hereinafter referred to as “the Act”), and all other powers enabling him in that behalf, hereby makes the following Order:—

## 1 

This Order may be cited as the Foreign Fields (Specification) (No. 1) Order 1987.

## 2 

In this Order the “Ekofisk Area Fields” means the hydrocarbon accumulations, known as the Albuskjell, Cod, Edda, Ekofisk, Eldfisk, Tor and West Ekofisk Fields respectively, the boundaries of which are defined by the sets of lines of latitude and longitude joining the surface co-ordinates set out in the Schedule hereto.

## 3 

Each of the Ekofisk Area Fields being an area which is not under the jurisdication of the government of the United Kingdom, is for the purposes of the Act hereby specified as a foreign field.

## Signature

Alick Buchanan-Smith
Minister of State,
Department of Energy
18th March 1987

## EKOFISK AREA FIELDS CO-ORDINATES

ALBUSKJELL FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°36'18.9"
03°06'01.0"
56°38'14.9"
02°53'40.9"
56°36'49.6"
03°05'44.0"
56°37'52.6"
02°54'21.0"
56°37'12.8"
03°04'55.9"
56°37'33.7"
02°55'18.4"
56°37'35.8"
03°03'59.1"
56°37'17.8"
02°56'27.0"
56°37'53.2"
03°02'59.1"
56°37'19.7"
02°57'33.4"
56°38'12.6"
03°01'47.1"
56°37'19.6"
02°58'30.0"
56°38'24.0"
03°00'56.2"
56°37'14.0"
02°59'23.8"
56°38'38.7"
02°59'52.4"
56°37'02.4"
03°00'19.1"
56°38'49.7"
02°58'43.6"
56°36'50.1"
03°01'19.7"
56°38'59.9"
02°57'39.7"
56°36'38.2"
03°02'22.8"
56°39'07.8"
02°56'42.8"
56°36'23.9"
03°03'28.5"
56°39'16.5"
02°55'46.0"
56°36'09.0"
03°04'33.9"
56°39'24.5"
02°54'27.6"
56°36'06.4"
03°05'34.3"
56°39'25.2"
02°53'27.5"
56°36'18.9"
03°05'58.5"
56°39'12.2"
02°52'44.4"
56°36'18.9"
03°06'01.0"
56°38'43.0"
02°52'59.8"
COD FIELD Latitude North
Latitude East
Latitude North
Latitude East
57°02'08.8"
02°28'20.7"
57°05'40.4"
02°23'53.4"
57°02'11.3"
02°29'20.3"
57°05'03.0"
02°23'19.7"
57°02'35.6"
02°30'09.5"
57°04'36.1"
02°23'01.3"
57°02'57.2"
02°29'45.6"
57°03'59.3"
02°22'47.1"
57°02'52.9"
02°28'55.8"
57°03'20.1"
02°23'01.1"
57°03'04.4"
02°28'26.9"
57°02'54.4"
02°23'39.8"
57°03'39.1"
02°28'35.0"
57°02'35.4"
02°24'26.7"
57°04'04.6"
02°28'42.0"
57°02'18.4"
02°25'25.8"
57°04'42.1"
02°28'32.4"
57°02'11.2"
02°26'17.6"
57°05'12.8"
02°28'07.1"
57°02'16.0"
02°27'01.2"
57°05'33.4"
02°27'06.4"
57°02'15.3"
02°27'42.8"
57°05'43.2"
02°26'13.2"
57°02'09.5"
02°28'18.9"
57°05'53.7"
02°24'59.3"
57°02'08.8"
02°28'20.7"
EDDA FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°27'33.4"
03°05'12.9"
56°29'13.6"
03°07'03.1"
56°27'12.2"
03°06'03.9"
56°29'12.4"
03°06'17.9"
56°27'09.8"
03°06'56.0"
56°29'02.5"
03°05'34.2"
56°27'15.9"
03°08'02.7"
56°28'47.5"
03°04'54.2"
56°27'37.4"
03°08'53.3"
56°28'23.6"
03°04'29.4"
56°27'53.2"
03°09'27.9"
56°28'03.8"
03°04'33.7"
56°28'11.1"
03°10'04.9"
56°27'51.4"
03°04'50.5"
56°28'36.2"
03°10'20.9"
56°27'44.6"
03°04'58.6"
56°28'59.7"
03°10'11.4"
56°27'38.7"
03°05'05.7"
56°29'11.5"
03°09'28.8"
56°27'33.4"
03°05'12.9"
56°29'12.4"
03°08'16.7"
EKOFISK FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°29'30.8"
03°13'28.4"
56°34'22.1"
03°10'44.9"
56°29'32.1"
03°14'05.7"
56°33'50.9"
03°10'24.1"
56°29'59.1"
03°14'17.5"
56°33'19.3"
03°10'25.5"
56°30'29.1"
03°14'20.7"
56°32'50.2"
03°10'21.9"
56°31'03.5"
03°14'41.0"
56°32'17.0"
03°10'34.6"
56°31'32.6"
03°14'58.5"
56°31'57.5"
03°10'58.9"
56°31'52.1"
03°15'13.4"
56°31'39.1"
03°11'22.8"
56°32'24.5"
03°15'28.1"
56°31'20.3"
03°11'48.7"
56°32'57.6"
03°15'39.0"
56°30'57.5"
03°12'16.1"
56°33'31.3"
03°15'40.5"
56°30'41.2"
03°12'35.6"
56°34'05.4"
03°15'25.5"
56°30'20.1"
03°12'56.4"
56°34'27.8"
03°14'59.6"
56°29'58.5"
03°13'09.4"
56°34'44.1"
03°14'14.8"
56°29'40.6"
03°13'17.5"
56°34'53.2"
03°13'17.2"
56°29'31.5"
03°13'27.7"
56°34'57.4"
03°12'16.5"
56°29'30.8"
03°13'28.4"
56°34'46.6"
03°11'24.9"
ELDFISK FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°21'09.8"
03°16'44.2"
56°25'22.2"
03°11'50.1"
56°21'23.7"
03°17'14.6"
56°24'56.8"
03°12'05.4"
56°21'51.3"
03°17'28.8"
56°24'34.0"
03°12'25.8"
56°22'19.8"
03°17'11.3"
56°24'07.6"
03°12'54.4"
56°22'42.6"
03°16'45.7"
56°23'36.2"
03°13'08.1"
56°23'09.8"
03°16'15.6"
56°23'13.1"
03°13'06.2"
56°23'33.7"
03°15'48.3"
56°22'49.1"
03°13'22.3"
56°24'03.2"
03°15'34.9"
56°22'23.9"
03°13'44.9"
56°24'37.2"
03°15'37.2"
56°22'00.1"
03°14'13.6"
56°25'07.6"
03°15'19.8"
56°21'38.9"
03°14'41.3"
56°25'31.5"
03°14'42.6"
56°21'19.0"
03°15'21.0"
56°25'43.2"
03°13'56.4"
56°21'10.9"
03°15'58.7"
56°25'59.8"
03°13'06.0"
56°21'07.3"
03°16'26.4"
56°26'10.4"
03°12'17.4"
56°21'09.4"
03°16'42.1"
56°26'07.7"
03°11'39.9"
56°21'09.8"
03°16'44.2"
56°25'43.9"
03°11'33.8"
TOR FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°37'32.3"
03°18'32.9"
56°39'21.0"
03°20'28.4"
56°37'41.3"
03°19'22.2"
56°39'26.6"
03°19'40.4"
56°37'47.1"
03°20'01.1"
56°39'18.9"
03°18'38.3"
56°37'58.6"
03°20'26.0"
56°39'00.1"
03°17'48.8"
56°38'14.5"
03°21'03.0"
56°38'48.6"
03°17'13.7"
56°38'07.4"
03°21'56.5"
56°38'16.9"
03°16'57.6"
56°38'23.1"
03°22'25.3"
56°37'49.3"
03°17'19.8"
56°38'32.6"
03°22'56.8"
56°37'47.9"
03°18'00.6"
56°38'48.8"
03°22'53.6"
56°37'32.2"
03°18'30.5"
56°38'52.3"
03°21'52.8"
56°37'32.3"
03°18'32.9"
56°38'51.9"
03°21'05.3"
WEST EKOFISK FIELD Latitude North
Latitude East
Latitude North
Latitude East
56°32'42.3"
03°04'37.6"
56°34'26.1"
03°04'06.6"
56°32'46.3"
03°05'18.0"
56°34'12.2"
03°03'31.2"
56°32'56.8"
03°05'47.7"
56°33'50.0"
03°03'11.2"
56°33'07.3"
03°06'11.3"
56°33'27.0"
03°03'04.6"
56°33'18.3"
03°06'37.7"
56°33'03.8"
03°03'22.8"
56°33'28.2"
03°06'58.2"
56°32'52.2"
03°03'48.6"
56°33'34.6"
03°06'57.2"
56°32'45.2"
03°04'07.6"
56°33'48.0"
03°06'33.4"
56°32'42.7"
03°04'22.2"
56°34'01.9"
03°06'16.4"
56°32'41.7"
03°04'36.1"
56°34'20.9"
03°05'44.1"
56°32'42.3"
03°04'37.6"
56°34'30.6"
03°04'53.7"

## Explanatory note

(This note is not part of the Order)
This Order specifies parts of the continental shelf under the North Sea subject to Norwegian jurisdiction, known as the Albuskjell, Cod, Edda, Ekofisk, Eldfisk, Tor and West Ekofisk fields respectively as foreign fields for the purposes of the Oil Taxation Act 1983. Specification, as a foreign field for the purpose of the Act has two potential effects. First, a foreign field so specified becomes a “user field” for the purposes of section 9 of the Act. A “tariff receipts allowance” is then available to participators in a United Kingdom field who are chargeable to pertroleum revenue tax in respect of tariffs received by them for the use of field assets by licensees in the user field. Secondly the licensees in a foreign field specified for the purposes of the Act are, by virtue of section 12, themselves brought within the charge to petroleum revenue tax in respect of consideration received by them which is attributable to the use by participators in United Kingdom fields of the foreign field assets.

---
Source: https://www.legislation.gov.uk/uksi/1987/545 (the official version)
Page: https://openlegislation.uk/foreign-fields-specification-no-1-order-1987
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.