Allowable sum

Meaning

Legislation/Regulatory – FA81 s. 118(2)

Statement of

Legislation/Regulatory – FA81 s. 118(4)

Associated company, transfer of participator's rights to

Legislation/Regulatory – OTA75 Sch. 3, para. 5

Chargeable sum

Meaning

Legislation/Regulatory – FA81 s. 118(2)

Statement of

Legislation/Regulatory – FA81 s. 118(4)

Computation of profit or loss

Legislation/Regulatory – FA81 s. 118(1)

Credit

Amounts to be aggregated in computing

Legislation/Regulatory – OTA75 s. 2(7)

Calculation of

Legislation/Regulatory – OTA75 s. 2(6)

Debit

Amounts to be aggregated in computing

Legislation/Regulatory – OTA75 s. 2(7)

Calculation

Legislation/Regulatory – OTA75 s. 2(6)

Decommissioning costs, former licensees

Legislation/Regulatory – FA2009 Sch. 42 ; OTA75 s. 12(1), (1A), Sch. 1, para. 6, 7

Exploration and appraisal, allowance of expenditure

Legislation/Regulatory – OTA75 s. 5A(3)

Meaning

Legislation/Regulatory – OTA75 s. 12(1)

Relevant, meaning

Legislation/Regulatory – OTA75 s. 12(1)

Subsidised expenditure, determination of

Legislation/Regulatory – FA81 s. 118(5)

Two or more fields

Legislation/Regulatory – FA81 s. 118(3)