– see also Valuation

Aggregate, ascertainment of


– see Appeals

Assumptions in determining

Average price compared with

Category 1 oil

Category 2 oil

Compensation or damages

Connected companies market value rule



Market value

Meaning of connected persons

Statutory provisions

Connected persons, transactions between

Crude oil

Deeply discounted securities

Determination of

Different persons, oil disposed of to

Employment-related securities

Employment-related securities, disposal for more than market value

Employment-related share options

Estates in administration

Ethane used for petrochemical purposes

Exclusion of

Exercise of option

Exploration and appraisal, reduction of expenditure allowance

Gas, oil consists of or includes


Gross profit or loss

Information relating to


Offences and penalties

Initial treatment, oil subjected to

Land reflecting development value held on 6 April 1965

Light gases

Manipulation of


Monthly basis

Natural gas, consents where oil consists of or includes

Non-commercial increases in



Transfers of partnership interests

Transfers to partnerships

Regulations, power to make

Reserved rights of life annuity, inheritance tax

Separation, initial treatment includes

Series of transactions


Original market value and aggregate market value

Transfers within seven years before death

Unapproved share schemes

Valuation, general provisions

Value shifting