Allowable expenditure
Abortive exploration
Another field, disallowance in respect of
Company, meaning
Error
Exclusions
Mistake
Participator, claim by
Pre-16 March 1993
Relevant period, meaning
Scope
Set-off of receipts
Spread over useful life of asset
Table of modifications
Transaction not at arm's length, restriction of allowance
Assets
Brought-in
Mobile, dedicated assets
New, cessation of use in connection with taxable field
Non-dedicated mobile assets
Two or more fields, acquired for
Chargeable periods, expenditure brought into account
Claim periods
Disallowance of expenditure already relieved
Election
Exclusions
Exploration and appraisal
Another field, disallowance for
Application of s. 5
Designated area
Development decision
Disposal otherwise than at arm's length
Licence, restrictions connected with
Market value, reduction by
Oil field
Purposes for which allowed
Receipts to be set against
Scope
Transitional relief
Fractionation
Long-term assets
Allowable proportion
Consequential reductions to supplement
First relevant claim period, meaning
Incorporation of Sch. 4–6
Interpretation
Partial allowance
Reduction of claim
Scope
Subsequent claim periods
Surplus in claim period
Mixed purposes, apportionment when incurred for
Non-deducted mobile assets
Participators, claim by
Pre-16 March 1993
Relevant trade, definition
Research
Restrictions on
Basis of amounts
Certain cases, application to
Connected persons
Only once allowable
Scope
Statutory redundancy payments
Supplement
Qualifying
Tariff receipts, assets giving rise to
Tariff receipts
Long-term assets, apportioned expenditure on
Supplement on assets giving rise to
Taxable field use
Time when incurred
Uplift, reduction of