Tariff receipts
– see also Petroleum revenue tax
Acquisition/disposal other than at arm's length
Legislation/Regulatory –
FA94 s. 238
;
OTA83 Sch. 2, para. 5
Allowance
Amount
Legislation/Regulatory –
OTA83 s. 9(2)
Cash equivalent
Legislation/Regulatory –
OTA83 s. 9(4)
Gas banking schemes
Legislation/Regulatory –
OTA83 s. 9(10)
Generally
Legislation/Regulatory –
FA93 s. 193
Measurement
Legislation/Regulatory –
OTA83 s. 9(9)
Participator's share
Legislation/Regulatory –
OTA83 Sch. 3
Qualifying receipts
Legislation/Regulatory –
OTA83 Sch. 3
Reduction
Legislation/Regulatory –
OTA83 s. 9(1)
User field
Legislation/Regulatory –
OTA83 s. 9
Assets
Expenditure supplement
Legislation/Regulatory –
OTA75 s. 3(5A)
Generating
Legislation/Regulatory –
FA88 s. 139
Long-term, apportioned expenditure on
Legislation/Regulatory –
OTA75 s. 3(7)
Chargeable
Legislation/Regulatory –
OTA83 s. 6
Disposal of assets producing
Legislation/Regulatory –
FA94 s. 238
;
OTA83 Sch. 2, para. 5
Foreign user fields
Legislation/Regulatory –
ESC I4
Pipelines, election option
– see Pipelines
Qualifying, meaning
Legislation/Regulatory –
OTA83 s. 9(6)
Returns
Legislation/Regulatory –
OTA83 s. 10
Tax-exempt