– see also Petroleum revenue tax

Assessable profits and allowable losses

Legislation/Regulatory – OTA75 s. 2(5)

Market value

Legislation/Regulatory – FA86 s. 109, Sch. 21 ; FA94 s. 236 ; OTA75 s. 2, Sch. 3, para. 2A, 3A

Meaning

Legislation/Regulatory – FA86 s. 109(6) ; OTA75 s. 12(1)