139 Liability for APRT and credit against liability for petroleum revenue tax
139(1) For each of the following chargeable periods, namely–
(a)the first chargeable period ending after 31st December 1982 and before 1st January 1987 in which, subject to sections 140 and 141 below, a gross profit accrues to a participator from an oil field, and
(b)every one out of the immediately succeeding chargeable periods (if any) which ends before 1st January 1987 and in which, subject to those sections, a gross profit accrues to him from that field,
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