Exported goods, time of exportation

Imported goods, time of importation


Tariff-earning, election option


Assets used in connection with more than one taxable field

Conditions for acceptance

Disposal receipts

Excess capacity


Notice of acceptance or rejection

Penalties for incorrect information

Procedure for

Re-opening election decisions on grounds of incorrect information

Receipts from future fields

Reduced expenditure relief

Restriction of relief for expenditure incurred post-30 November 1993

Transfer of elected assets

Transfer of interests