HC Deb 05 July 1999 vol 334 c654


That provision may be included in the Finance Bill about—

  1. (a) the receipts which are to be treated as tariff receipts or disposal receipts attributable to an oil field;
  2. (b) the persons who are to be treated as participators in an oil field; and
  3. (c) the time for payment of petroleum revenue tax.—[Mrs. Roche.]