Oil field
Abandoned
Allowable expenditure
Areas that are oil fields
Areas treated as continuing to be
Assets no longer in use for principal field
Associated company, transfer of participator's rights to
Chargeable period
Construction
Decommissioning costs, former licensees
Determination
Appropriate authority
Areas treated as continuing to be
Consequential amendments
Designation, form of
Licensees, representations by
Meaning
Notice to be given
Oil won before
Proposed determination
Qualifying assets
Variation of field
Development on or after 16 March 1993, abolition of petroleum revenue tax
Election to become non-taxable
Exploration and appraisal, allowance of expenditure
Foreign
Meaning
New
Cross-field allowance
Increased oil allowance for
Oil allowance for
Onshore, reduced oil allowance for
Participators
Responsible person
Transfer of interests
Abortive exploration expenditure
Accumulated capital expenditure
Advance payments
Application
Excluded oil
Exclusion
Expenditure supplement, restriction of
Exploration and appraisal expenditure
Instalment payments
Interpretation
Long-term assets, disposal of
New participator, losses of
Notice
Oil allowance
Oil already won, transfer of
Partial
Payments on account
Research expenditure
Royalty payments
Share of oil, retention of
Successive
Terminal losses
Unused expenditure relief
Unused losses
Year of transfer, limit on tax payable
Transmedian
Unrelievable loss, allowance of
Use in connection with