Oil
Allowance
Assessable profit, reduction of
Chargeable period, utilised in
Final periods, adjustments for
Metric tonne
Necessary restriction, meaning
New fields, increase for
Oil field, for
Participator's share of
Safeguard, profit reduced before applying
Southern Basin, reduction for
Total, ceiling on
Transfers of interests
Already won, transfer of
Arm's length, disposal otherwise than at
Blended
Disregarded in computation
Field
Hydrocarbon oil duties
Market value
Meaning
New participator, share deemed to belong to
Owned by person other than participator
Royalties, delivered in place of