FA 1982, s. 135 provides that OTA 1975, Pt. I (except Sch. 7) applies to oil won before the date of determination where such determination is made or varied after 31 December 1981.
AREAS THAT ARE OIL FIELDS
The heading preceding para. 1 inserted by FA 2009, s. 88 and Sch. 42, para. 7(2), with effect in relation to areas that cease to be oil fields, or parts of oil fields, in chargeable periods that begin after 30 June 2009.