1. This Order may be cited as the Foreign Fields (Specification) (No. 2) Order 1991.

2. In this Order:-

"the East Frigg Alpha Field" means the hydrocarbon accumulation within the boundary defined by lines of latitude and longitude joining the surface co-ordinates set out in Part I of the Schedule hereto; and "the East Frigg Beta Field" means the hydrocarbon accumulation within the boundary defined by the lines of latitude and longitude joining the surface co-ordinates set out in Part II of the Schedule hereto.

3. The East Frigg Alpha Field and the East Frigg Beta Field, both being areas which are not under the jurisdiction of the government of the United Kingdom, are hereby specified as foreign fields for the purposes of the Act.

Article 2

SCHEDULE

PART IEAST FRIGG ALPHA FIELD CO-ORDINATES

PART IIEAST FRIGG BETA FIELD CO-ORDINATES

Explanatory Note

(This note is not part of the Order)

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.