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There are currently no known outstanding effects for the Oil Taxation Act 1983, Cross Heading: Supplementary.
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Textual Amendments
F1S. 13 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 45 para. 2(4)
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Textual Amendments
F2S. 14 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 45 para. 2(4)
(1)This Act may be cited as the Oil Taxation Act 1983.
(2)In this Act “the principal Act” means the M1Oil Taxation Act 1975.
(3)In this Act—
“chargeable field” shall be construed in accordance with section 8(5) above;
“disposal receipts” shall be construed in accordance with section 7(2) above;
“qualifying asset” shall be construed in accordance with [F3section 8] above; and
“tariff receipts” shall be construed, subject to Schedule 5 to this Act, in accordance with section 6(2) above.
(4)[F4Section 1122 of the Corporation Tax Act 2010] (connected persons) applies for the purposes of this Act.
(5)This Act shall be construed as one with Part I of the principal Act.
(6)The enactments specified in Schedule 6 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
Textual Amendments
F3Words substituted by Finance Act 1985 (c. 54), s. 92(3)
F4Words in s. 15(4) substituted (with effect in accordance with s. 1184(1) of the commencing Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 182 (with Sch. 2)
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