Section 103 | Tax-exempt tariffing receipts

(1)Section 6A of the Oil Taxation Act 1983 (c. 56) (tax-exempt tariffing receipts) is amended as follows.

(2)In subsection (4), insert at the end

(c)use in relation to a UK recommissioned field (see subsection (5) below) or oil won from such a field.

(3)In subsection (5), insert at the end—

(4)The amendments made by this section are deemed to have come into force on 1st July 2007.