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

– see Foreign field

Meaning

New

Cross-field allowance

Increased oil allowance for

Oil allowance for

Onshore, reduced oil allowance for

Participators

– see 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