– see also Deductions; Expenses; Pre-trading expenditure; Trading expenditure

Abortive exploration

– see Abortive exploration expenditure

Allowance of

– see Allowable expenditure

Appraisal

– see Exploration and appraisal expenditure

Capital

– see Capital expenditure

Credit, calculation of

Legislation/Regulatory – OTA75 s. 2(8), (9)

Debit, calculation of

Legislation/Regulatory – OTA75 s. 2(8), (9)

Decommissioning

– see Decommissioning expenditure; Decommissioning relief agreements

Exploration

– see Exploration and appraisal expenditure

Foreign field

– see Foreign field

Insurance money, disregarding

Legislation/Regulatory – OTA75 Sch. 3, para. 8(2)

Non-dedicated mobile assets

Legislation/Regulatory – OTA83 s. 1

Participators, apportionment between

Legislation/Regulatory – OTA75 Sch. 4, para. 6(1)

Provisional allowance, abolition

Legislation/Regulatory – FA2009 Sch. 43

Relevant, definition

Legislation/Regulatory – OTA75 s. 3(8)

Reliefs

Deballasting

Legislation/Regulatory – OTA83 s. 4

Dedicated mobile assets

Legislation/Regulatory – OTA83 s. 2

Exempt gas

Legislation/Regulatory – OTA83 s. 4

Long-term assets other than non-dedicated mobile assets

Legislation/Regulatory – OTA83 s. 3

Miscellaneous amendments

Legislation/Regulatory – OTA83 s. 5

Non-dedicated mobile assets

Legislation/Regulatory – OTA83 s. 1

Research

– see Research expenditure

Subsidised, disregarding

Legislation/Regulatory – FA2013 s. 89, Sch. 31, para. 3 ; OTA75 Sch. 3, para. 8
HMRC Guidance – CA14200

Supplement

– see Expenditure supplement

Unused, transfer of

Legislation/Regulatory – FA80 Sch. 17, para. 6