Participators
Abandonment expenditure
Abortive exploration expenditure, claim relating to
Allowable expenditure, claim for
Annual exemption
Apportionment of expenditure between
Assessment of tax on
Associated company, transfer of rights to
Claim periods
Close companies
Capital, alteration of
Charge to tax
Cumulation
Interest in two companies
Minority participators
Trustee participators
Decommissioning costs, former licensees
Deferred expenditure claims
Election
Employee trusts, beneficiaries under
Instalments, entitlement to withhold
Liability for tax
Extent of
Generally
Less than five per cent transferred
Limit on amount payable by
Accumulated capital expenditure
Adjusted profit
Chargeable periods to which safeguard applicable
Safeguard
Loan relationships
Meaning
New
Losses of
Share of oil attributed to
Share of oil deemed to belong to
Oil allowance, share of
Oil owned by person other than
Pipelines earning tariffs, election option
Responsible person, nomination of
Returns by
Tariff receipts allowance
Transfers, treatment of
Transmedian fields, share in
Unrelievable field loss, claim for allowance of