Profit and revenue fell for British oil and gas company BP plc in the third quarter of the year compared to the same period of the previous year. BP on Tuesday reported a profit before tax of $1.398 billion for the third quarter, significantly lower than $7.309 billion in the same quarter a year ago, mainly impacted by a decrease in revenue. Net profit declined to $206 million, or $0.07 per American depositary share (ADS), from $4.858 billion, or $1.66 per ADS last year. Replacement cost (RC) profit, which reflects the replacement cost of inventories sold in the period, decreased to $1.112 bil…