Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Petroleum Revenue Tax (Electronic Communications) Regulations 2003 and shall come into force on 13th November 2003.

In these Regulations—

• “the Act” means the Oil Taxation Act 1975 and references, without more, to a numbered section or Schedule are to the section of, or Schedule to, the Act bearing that number;

• “approved” means approved, for the purposes of these Regulations and for the time being, by means of a general or specific direction of the Board;

• “the Management Act” means the Taxes Management Act 1970^f1;

• “the Board” means the Commissioners of Inland Revenue;

• “field” means an oil field as defined in Schedule 1^f2;

• “official computer system” means a computer system maintained by or on behalf of the Board—

  1. (a)

     to send or receive information, or

  2. (b)

     to process or store information;

• “participator” has the meaning given in section 12; and

• “responsible person” has the meaning given in paragraph 4 of Schedule 2.

References in these Regulations to information and to the delivery of information shall be construed in accordance with section 132(8) of the Finance Act 1999.