Abolition, oil field with development consents on or after 16 March 1993

Abortive expenditure

Administration

Appeals

Appointment of responsible persons

Assessments

Claims

Determinations

Generally

Information powers

Returns

Timing of expenditure deductions

Advance petroleum revenue tax

Appeals

Arm's length sales

Assessing point

Rule

Assessments

Assessments withdrawn/settled by agreement, late appeals barred

Blended oil

Cap on interest on repayments, method of calculation

Charge

Chargeable periods

Chargeable profits

Claims, field expenditure

Cross-field allowance

Currency conversion

Date of assessment

Decommissioning expenditure

Deduction for payments

Determinations

Development consent

Disposal receipts

Change in field or asset ownership

Generally

Double taxation relief

Specified foreign fields

Tax credits

Transmedian fields

Due date for payment

Elections for oil fields to become non-taxable

Electronic communications

Ethane used for petrochemical purposes, valuation

Exemption from charge

Expenditure claim periods

Expenditure on unproductive wells incurred for field purpose

Exploration and appraisal expenditure

Claims

Generally

Transitional provisions

Field

Determinations

Unit of charge

Field expenditure

Abandonment

Acquisition of interests in oil

Allowable decommissioning expenditure

Appraisal

Associated assets

Buildings or structures on land

Claims

Deballasting

Defaulting participators

Depending on oil won

Disallowed

Disposal of production

Double allowances

Excluded oil

Exploration

Generally

Guarantees, payments made by guarantor under

Incurred, meaning

Initial treatment and storage

Interest

Land

Licence payments

Measurement of production

Non-mobile and dedicated mobile assets

Other than on long-term assets

Payments of contractors' tax

Production

Specified purposes

Statutory redundancy payments

Subsidised expenditure

Transactions between connected persons

Transfer of assets between related companies

Transport

Uplift

Field losses

Gas

Oil allowance

Valuation

Gas sold to British Gas post-October 2002, exemption from tax

General principles

Gross profit

History

Increase of

Instalment payments

Instalments

Licence debit or credit

Licensee, meaning

Light gases, valuation post-1 January 1994

Losses

Abandoned fields

Brought forward and carried back

Claims

Field losses

Terminal

Unrelievable field losses

LPG, valuation

Marine vapour recovery system, deduction for expenditure

Mobile assets

New fields cross-field allowance

Nomination scheme

Blended oil

Exclusions

Generally

Meanings

Nomination excess

Procedure

Non-taxable field, meaning

Oil allowance

Amount of

Cash equivalent

Gas

Generally

Timing

Utilisation

Oil exported direct from UK off-shore fields

Outside the field expenditure

Exploration and appraisal

Generally

Research expenditure

Participators

Meaning

Pipeline elections

Payment

Penalties

Persons chargeable

Pipeline elections

Post-16 March 1993 transactions

Incurred, meaning

Non-taxable fields

Specified foreign fields

Timing of expenditure deductions

Transitional provisions

Unallowable expenditure

Provisional expenditure allowance

Qualifying assets

Rate

Generally

Reduction

Re-determination

Re-unitisation

Relief

Research expenditure

Claims

Generally

Returns

Generally

Participators

Responsible persons

Royalty payments relief

Safeguard relief

Generally

Operating expenditure incurred

Sale and lease back

Generally

Transfer of field interest

Scope

Stock

Supplement allowance entitlement

Tariff receipts

Allowance

Anti-avoidance provisions

Change in field or asset ownership

Connected persons, transactions

Foreign user fields

Generally

Pipeline elections

Tax-exempt

Tariff receipts allowance

Calculation

Generally

Qualifying assets

Taxable and non-taxable fields

Taxes covered

Transfer of field assets

Transfer of field interest

Transfer pricing

Transferred losses, restriction of

Unrelievable field losses

Claims

Generally

Restriction of

Time-limits for claims

Uplift

Commencement of production and transportation

Contractor financing

Duality of purpose

Generally

Hiring an asset

Improving production rate/preventing decline

Initial treatment or storage

Qualifying expenditure, restrictions

Spreading election

Valuation

Crude oil

Gas

Light gases post-1 January 1994

LPG and condensate

Offshore fields, valuation point

Onshore fields, valuation point