# Oil Taxation Act 1983, Paragraph 6


(1) In any case where—
(a) the new asset is or is expected to be used in connection with two or more oil fields, and
(b) no apportionment of the allowable expenditure falls to be made by virtue of paragraph 5 above,
the allowable expenditure shall be treated as wholly attributable to the use of the asset in connection with that field in which the purchaser is a participator or, if there is more than one such field, that one of them in relation to which a development decision is or was first made.
(2) Subsection (7) of section 5A of the principal Act (time when development decision is made) shall have effect for the purposes of sub-paragraph (1) above as it has effect for the purposes of subsection (1)(c) of that section.
(3) Subsection (3A) of section 8 of this Act applies for the purposes of sub-paragraph (1) above as it applies for the purposes of subsection (3)(c) of that section.

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Source: https://www.legislation.gov.uk/ukpga/1983/56/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1983/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.