How is a responsible person appointed for a foreign oil field under the Oil Taxation Act 1983?

Under section 13 of the Oil Taxation Act 1983, the Board (HM Revenue and Customs) may appoint one of the participators in a foreign oil field as the responsible person by issuing a written notice. This is a simplified process compared with the more detailed rules that govern appointments for UK oil fields.

What role does the responsible person perform for a foreign oil field?

The responsible person carries out all administrative functions assigned to that role under the Oil Taxation Act on behalf of all participators in the foreign field. These duties include submitting returns and providing information to HM Revenue and Customs as required by the legislation.

How does the definition of participator differ for foreign fields compared with UK fields?

For foreign fields, the special extended definition of participator that applies to UK fields is disregarded entirely. Instead, the ordinary standard meaning of participator applies. References to bodies corporate or partnerships in the original provisions are also replaced with the broader concept of participator.

What happens if the responsible person for a foreign field ceases to be a participator?

If the appointed responsible person ceases to be a participator in the foreign field, the Board can appoint one of the remaining participators as the new responsible person by issuing a fresh written notice. This ensures continuity of the administrative functions required under the Act.

Oil Taxation Act 1983 section 13

The responsible person for a foreign field

Section 13 modifies the rules for appointing a "responsible person" for a foreign oil field, simplifying the process compared with the rules that apply to UK fields.

For foreign fields, the Board may appoint one of the participators in the field as the responsible person by written notice.
The responsible person carries out all functions assigned to that role under the relevant part of the Oil Taxation Act.
References to bodies corporate or partnerships in the original provisions are replaced with references to participators, reflecting the different ownership structures of foreign fields.
The special definition of "participator" that applies to UK fields is removed, so the standard meaning of participator applies to foreign fields instead.

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