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North Sea Oil

Volume 174: debated on Monday 18 June 1990

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To ask the Chancellor of the Exchequer what is (a) the monthly market value of North sea oil for the purposes of petroleum revenue tax from 1984 onwards and (b) the number of relevant transactions that were used as the base for each month.

There is no single, overall monthly market value of North sea oil for petroleum revenue tax purposes and I cannot disclose the tax position of individual taxpayers. The other information requested could not be provided without disproportionate effort.