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