The Foreign Fields (Specification) (No. 2) Order 1991
This Order specifies parts of the continental shelf under the North Sea subject to Norwegian jurisdiction, known as the East Frigg Alpha Field and the East Frigg Beta Field as foreign fields for the purposes of the Oil Taxation Act 1983. Specification as a foreign field for the purpose of the Act has two potential effects. First, a foreign field so specified becomes a “user field” for the purposes of section 9 of the Act. A “tariff receipts allowance” is then available to participators in a United Kingdom field who are chargeable to petroleum revenue tax in respect of tariffs received by them for the use of field assets by licensees in the user field. Secondly, the licensees in a foreign field specified for the purposes of the Act are, by virtue of section 12, themselves brought within the charge to petroleum revenue tax in respect of consideration received by them which is attributable to the use of participators in United Kingdom fields of the foreign field assets.