Market value
Aggregate, ascertainment of
Appeals
Assumptions in determining
Average price compared with
Category 1 oil
Category 2 oil
Compensation or damages
Connected companies market value rule
Examples
Exceptions
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
Generally
Gross profit or loss
Information relating to
Generally
Offences and penalties
Initial treatment, oil subjected to
Land reflecting development value held on 6 April 1965
Light gases
Manipulation of
Meaning
Monthly basis
Natural gas, consents where oil consists of or includes
Non-commercial increases in
Options
Partnerships
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
Generally
Original market value and aggregate market value
Transfers within seven years before death
Unapproved share schemes
Valuation, general provisions
Value shifting