http://www.legislation.gov.uk/uksi/1982/1858/signature/made
The Oil Taxation (Gas Banking Schemes) (No. 2) Regulations 1982
Westlaw
King's Printer of Acts of Parliament
2011-04-05
TAXES
These Regulations amend the Principal Regulations (S.I. 1982/92) to take account of the abolition of supplementary petroleum duty and the introduction of advance petroleum revenue tax with effect from chargeable periods ending after 31st December 1982. Regulation 6 provides that participators in fields who have made elections under the original Regulations do not have to make new elections for the amendments to extend to them.
J. H. GreenJ. M. GraceyTwo of the Commissioners of Inland Revenue