Licence
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
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)