The Petroleum Revenue Tax (Electronic Communications) Regulations 2003

Citation, commencement and interpretation

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

(2) 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(1);

“the Board” means the Commissioners of Inland Revenue;

“field” means an oil field as defined in Schedule 1(2);

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

(a)

to send or receive information, or

(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.

(3) 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.

(1)

1970 c. 9.

(2)

Schedule 1 was amended by paragraph 7(5) of Schedule 4 to the Petroleum Act 1998 (c. 17).