»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappse rules introduced by Finance Act 2006 determine how blended oil liftings by a company are allocated for the purpose of PRT between its field interests in the blend.

»Ê¹ÚÌåÓýappy are contained within OTA75\S2 (5B) and SI3312\2006.

OTA75\S2(5B) provides the power to make regulations to determine the amount of a blended oil lifting that is attributable to a participator’s field interest for the purposes of PRT.

Regulations determining the attribution basis were laid under this power in December 2006 and are contained within SI3312\2006 »Ê¹ÚÌåÓýapp Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006.