# Oil Taxation Act 1983, Paragraph 16


(1) Section 11 of this Act shall have effect as if—
(a) any reference therein to an oil field included a reference to a foreign field; and
(b) any reference therein to a participator were to be construed, in relation to a foreign field, in accordance with subsection (2)(b) of the principal section; and
(c) any reference therein to a tariff receipt included a reference to a chargeable receipt consisting of consideration received or receivable as mentioned in paragraph (a) or paragraph (b) of subsection (1) of the principal section.
(2) Paragraphs (a) and (b) of sub-paragraph (1) above apply in relation to paragraph 11(3) of Schedule 2 to this Act in so far as that paragraph has effect for the purposes of section 11 of this Act by virtue of subsection (4) thereof.

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Source: https://www.legislation.gov.uk/ukpga/1983/56/schedule/4/paragraph/16 (the official version)
Page: https://openlegislation.uk/oil-taxation-act-1983/schedule-4/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.