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Oil Taxation Act 1975
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- UK Public General Acts
- 1975 c. 22
- SCHEDULE 8
- Reference and determination of...
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Reference and determination of question of abandonment of oil field
1Where it appears to the responsible person for an oil field that the winning of oil from the field has permanently ceased he may by notice in writing given to the Board refer to them for their decision the question whether the winning of oil from that field has permanently ceased.
2(1)The Board shall, by notice in writing given to the responsible person, inform him of their decision on the question and, if their decision is that the winning of oil has so ceased, shall state the date which they are satisfied is that on which the winning of oil from the field in question ceased.
(2)The responsible person shall, within one month of his receiving a notice under sub-paragraph (1) above informing him of the Board's decision, furnish a copy of that notice to every person who was at any time a participator in the field in question.
3(1)The responsible person may appeal to the Special Commissioners against the Board's decision by notice in writing given to the Board within three months of his receiving the notice under paragraph 2(1) above informing him thereof.
(2)An appeal under sub-paragraph (1) above may at any time be abandoned by notice in writing given to the Board by the responsible person.
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