Category 1 or Category 2 oil

Legislation/Regulatory – FA2006 s. 147 ; OTA75 Sch. 3, para. 2(2E)-(2I)

Ethane used for petrochemical purposes

Legislation/Regulatory – FA82 Sch. 18

Oil owned by person other than participator

Legislation/Regulatory – OTA75 Sch. 3, para. 6(5)