{
  "url": "https://openlegislation.uk/oil-taxation-act-1983",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1983.json",
  "id": "ukpga/1983/56",
  "title": "Oil Taxation Act 1983",
  "short_title": "Oil Taxation Act 1983",
  "long_title": "An Act to vary the reliefs available for certain expenditure incurred in connection with assets used or to be used in connection with oil fields; to bring into charge to petroleum revenue tax certain sums received or receivable in respect of such assets and of certain other assets situated in the United Kingdom, the territorial sea thereof or a designated area, within the meaning of the Continental Shelf Act 1964; to amend Part II of the Oil Taxation Act 1975 in relation to sums so received or receivable; and for connected purposes.",
  "citation": "1983 c. 56",
  "type": "ukpga",
  "year": "1983",
  "number": "56",
  "version": "current",
  "date": "1983-12-01",
  "revised": true,
  "valid_from": "2010-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/reliefs-for-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs for expenditure",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Expenditure incurred on non-dedicated mobile assets.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-1",
      "extent": null,
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Dedicated mobile assets.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-2",
      "extent": null,
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Expenditure incurred on long-term assets other than non-dedicated mobile assets.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "section/3A",
      "kind": "section",
      "number": "3A",
      "heading": "Exclusion from section 3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-3A",
      "extent": null,
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Expenditure related to exempt gas and deballasting.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Miscellaneous amendments relating to reliefs.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-5",
      "extent": null,
      "status": null,
      "parent": "crossheading/reliefs-for-expenditure"
    },
    {
      "path": "crossheading/charge-of-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge of receipts",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Chargeable tariff receipts.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/6A",
      "kind": "section",
      "number": "6A",
      "heading": "Tax-exempt tariffing receipts",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-6A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/6B",
      "kind": "section",
      "number": "6B",
      "heading": "The condition for being a qualifying existing field",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-6B",
      "extent": null,
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Chargeable receipts from disposals.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/7A",
      "kind": "section",
      "number": "7A",
      "heading": "Reduction of disposal receipts: use giving rise to tax-exempt tariffing receipts",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-7A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Qualifying assets.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-8",
      "extent": null,
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Tariff receipts allowance.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Returns relating to tariff and disposal receipts.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-10",
      "extent": null,
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-11",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Charge of receipts attributable to U.K. use of foreign field asset.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/charge-of-receipts"
    },
    {
      "path": "crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Transitional provisions.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Re-opening of decisions for periods before the passing of this Act.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/supplementary"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Short title, interpretation, construction and repeals.",
      "url": "https://openlegislation.uk/oil-taxation-act-1983/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/supplementary"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Allowable Expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/I",
      "kind": "part",
      "number": "I",
      "heading": "Extensions of Allowable Expenditure for Assets Generating Receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/I/crossheading/associated-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Associated assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/I/crossheading/associated-assets"
    },
    {
      "path": "schedule/1/part/I/crossheading/restriction-of-relief-for-remote-associated-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of relief for remote associated assets",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I/crossheading/restriction-of-relief-for-remote-associated-assets"
    },
    {
      "path": "schedule/1/part/I/crossheading/assets-no-longer-in-use-for-the-principal-field",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets no longer in use for the principal field",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/I/crossheading/assets-no-longer-in-use-for-the-principal-field"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "Special Rules as to Expenditure Allowable in Respect of Fixed Assets and Dedicated Mobile Assets",
      "url": null,
      "extent": null,
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/part/II/crossheading/interpretation",
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      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
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      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II/crossheading/interpretation"
    },
    {
      "path": "schedule/1/part/II/crossheading/assets-acquired-etc-for-two-or-more-fields",
      "kind": "crossheading",
      "number": null,
      "heading": "Assets acquired etc. for two or more fields",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II/crossheading/assets-acquired-etc-for-two-or-more-fields"
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    {
      "path": "schedule/1/paragraph/6",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/II/crossheading/assets-acquired-etc-for-two-or-more-fields"
    },
    {
      "path": "schedule/1/part/II/crossheading/broughtin-assets",
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      "heading": "Brought-in assets",
      "url": null,
      "extent": null,
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      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/II/crossheading/broughtin-assets"
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    {
      "path": "schedule/1/part/II/crossheading/subsequent-use-of-new-asset-otherwise-than-in-connection-with-an-oil-field",
      "kind": "crossheading",
      "number": null,
      "heading": "Subsequent use of new asset otherwise than in connection with a taxable field",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/II"
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    {
      "path": "schedule/1/paragraph/8",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/1/part/II/crossheading/subsequent-use-of-new-asset-otherwise-than-in-connection-with-an-oil-field"
    },
    {
      "path": "schedule/1/part/II/crossheading/mobile-assets-becoming-dedicated-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Mobile assets becoming dedicated assets",
      "url": null,
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      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/9",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-9",
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    {
      "path": "schedule/2",
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      "heading": "Supplemental Provisions as to Receipts from Qualifying Assets",
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      "path": "schedule/2/crossheading/interpretation",
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      "path": "schedule/2/paragraph/1",
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      "number": "1",
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      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-1",
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    },
    {
      "path": "schedule/2/crossheading/consideration-received-by-connected-persons-under-avoidance-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Consideration received by connected persons under avoidance schemes",
      "url": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-2",
      "extent": null,
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      "parent": "schedule/2/crossheading/consideration-received-by-connected-persons-under-avoidance-schemes"
    },
    {
      "path": "schedule/2/crossheading/apportionment-of-consideration-in-respect-of-use-or-disposal",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of consideration in respect of use or disposal",
      "url": null,
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    },
    {
      "path": "schedule/2/paragraph/3",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-3",
      "extent": null,
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      "parent": "schedule/2/crossheading/apportionment-of-consideration-in-respect-of-use-or-disposal"
    },
    {
      "path": "schedule/2/crossheading/cases-where-all-the-oil-is-disregarded-under-section-10-of-the-principal-act",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases where all the oil is disregarded under section 10 of the principal Act",
      "url": null,
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    },
    {
      "path": "schedule/2/paragraph/4",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-4",
      "extent": null,
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      "parent": "schedule/2/crossheading/cases-where-all-the-oil-is-disregarded-under-section-10-of-the-principal-act"
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    {
      "path": "schedule/2/crossheading/acquisition-otherwise-than-at-arms-length-limit-on-tariff-and-disposal-receipts",
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      "heading": "Acquisition otherwise than at arm’s length: limit on tariff and disposal receipts",
      "url": null,
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    {
      "path": "schedule/2/paragraph/5",
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      "parent": "schedule/2/crossheading/acquisition-otherwise-than-at-arms-length-limit-on-tariff-and-disposal-receipts"
    },
    {
      "path": "schedule/2/crossheading/transfer-of-interests-in-fields",
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      "heading": "Transfer of interests in fields",
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    },
    {
      "path": "schedule/2/paragraph/6",
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      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-6",
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    },
    {
      "path": "schedule/2/crossheading/insurance-and-compensation-payments",
      "kind": "crossheading",
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      "heading": "Insurance and compensation payments",
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    },
    {
      "path": "schedule/2/paragraph/7",
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      "extent": null,
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    },
    {
      "path": "schedule/2/crossheading/dedicated-mobile-assets-ceasing-to-be-used-in-connection-with-participators-oil-field",
      "kind": "crossheading",
      "number": null,
      "heading": "Dedicated mobile assets ceasing to be used in connection with participator’s oil field",
      "url": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/8",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-8",
      "extent": null,
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      "parent": "schedule/2/crossheading/dedicated-mobile-assets-ceasing-to-be-used-in-connection-with-participators-oil-field"
    },
    {
      "path": "schedule/2/crossheading/disposal-receipts-in-respect-of-broughtin-assets",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal receipts in respect of brought-in assets",
      "url": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/9",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-9",
      "extent": null,
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    },
    {
      "path": "schedule/2/crossheading/disposal-receipts-assets-used-for-deballasting",
      "kind": "crossheading",
      "number": null,
      "heading": "Disposal receipts: assets used for deballasting",
      "url": null,
      "extent": null,
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      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/10",
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      "heading": null,
      "url": "https://openlegislation.uk/oil-taxation-act-1983/schedule-2/paragraph-10",
      "extent": null,
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    },
    {
      "path": "schedule/2/crossheading/use-by-connected-or-associated-person-avoidance-devices",
      "kind": "crossheading",
      "number": null,
      "heading": "Use by connected or associated person: avoidance devices",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
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