Oil taxation
Abandonment
Administration
API, meaning
Appraisal work, meaning
Associated gas, meaning
Blended oil, meaning
Block, meaning
Brent
Contracts
Meaning
British Gas Corporation (BGC) role
British National Oil Corporation (BNOC), role
Butane, meaning
Calorific value, meaning
Capital allowances
Abandonment expenditure
Application
Contributions
Decommissioning
Generally
Industrial buildings allowances
Know-how
Mineral extraction
Oil production sharing contracts
Plant and machinery allowances
Research and development
Transfer of interests in oil fields
Capital gains tax
Chargeable gains
Generally
Losses
Oil companies
Shares in oil companies
Chargeable period, meaning
Condensates
Marketing
Meaning
Corporation tax
Abandonment expenditure
Capital and revenue expenditure
Chargeable gains
Charges
Commencing the trade
Computation of profits
Connected persons
Exploration expenditure supplement
Exploration, appraisal and development expenditure
Extension of UK taxing rights
Field allowances
Generally
Group relief
Information, HMRC's powers
Instalment payments
Interest
Loan relationships, financing costs and income
Losses
Non-resident companies
Oil extraction activities, meaning
Petroleum revenue tax payments, deduction for
Restriction on bareboat charter costs
Ring fence expenditure supplement
Ring fence profits
Sale and lease-back
Separate trades
Supplementary charge for ring fence profits
Crown rights
Crude oil
Marketing
Meaning
Deballasting, meaning
Designated area, meaning
Development
Downstream, meaning
Employment income
Generally
North Sea divers
PAYE
Territorial extent
Equity, meaning
Ethane, meaning
Exploration and appraisal
Farm out/farm in, meaning
Feedstock, meaning
Field, meaning
Flaring, meaning
Fractionation, meaning
Gas, marketing
Generally
Grid spec, meaning
Group relief
History
HMRC's responsibilities
Hydrocarbons, meaning
Initial treatment, meaning
Integrated company, meaning
Jacket, meaning
Licences
Grant and issue
Meaning
Royalties
Scientific research allowances
Types
Unitisation
Liquified petroleum gas (LPG)
Marketing
Meaning
Loan relationships, financing costs and income
Marketing
Condensates
Crude oil
Gas
Generally
Liquefied petroleum gas
Refined products
Megajoule, meaning
Methane, meaning
Nationalised industries, role
Natural gas, meaning
Nature of oil and gas
Non-resident companies
North Sea
Discovery of oil and gas
Fiscal regime, development
Offshore employment intermediaries
Offshore installation
Oil production sharing contracts
Oil, meaning
Operator, meaning
Ownership of petroleum reserves
Participator, meaning
Payback period, meaning
Petrochemical, meaning
Petroleum revenue tax
Petroleum, meaning
Production
Propane, meaning
Refined products, marketing
Refining, meaning
Research and development
Exploration expenditure supplement
Generally
Ring fence expenditure supplement
Responsible person, meaning
Ring fence trade
Capital allowances
Capital and revenue expenditure
Carry-forward of losses
Chargeable gains
Computation of profits
Field allowances
General commissioning expenditure
Generally
Group relief
Interest and charges
Losses
Petroleum revenue tax payments
Sale and lease-back
Sideways relief, restriction
Supplementary charge
Royalties
Scientific research allowances
Spot contract, meaning
Tariff, meaning
Term contract, meaning
Therm, meaning
Topsides, meaning
Transfer pricing
Transportation
Unitisation
Generally
Meaning
Uplift, meaning
Upstream, meaning
Well, meaning
Wellhead value, meaning
Wellhead, meaning