OT15625 - PRT: tariff and disposal receipts: definition of a user field

OTA83\S9(5)

A ‘user field� for tariff receipts allowance (TRA) purposes is defined as

  1. a UK taxable field (other than the principal field, see OT15600 or a non-taxable field by virtue of FA93\S185(1) or (1A))
  2. a field specified as a foreign field by the Secretary of State before 1 July 1993.

Foreign Fields

Foreign Fields (Specification) Orders are reproduced in »Ê¹ÚÌåÓýapp Oil Taxation Acts (Part III, Statutory Regulations). »Ê¹ÚÌåÓýapp fields designated as foreign fields are listed at OT13550.

Foreign Fields: Extra Statutory Concession

An extra statutory concession was published on 6 March 1987 which allowed TRA to be given retrospectively against the tariffs received or receivable from the foreign field prior to the date of the order specifying the foreign field.