– see also Petroleum revenue tax

Acquisition/disposal other than at arm's length

Allowance

Amount

Cash equivalent

Gas banking schemes

Generally

Measurement

Participator's share

Qualifying receipts

Reduction

User field

Assets

Expenditure supplement

Generating

Long-term, apportioned expenditure on

Chargeable

Disposal of assets producing

Foreign user fields

Pipelines, election option

– see Pipelines

Qualifying, meaning

Returns

Tax-exempt