Tax-exempt tariffing receipts
Allowable expenditure, assets no longer in use for the principal filed
Dedicated tanker/non-dedicated tanker
Definitions
Disposal receipts
Disqualifying assets
Excepted assets, meaning
Expenditure on assets giving rise to
Expenditure relating to exempt gas and deballasting
General provision
Meaning
Oil, meaning
Participators in UK sector
Qualifying assets
Qualifying existing field
Subsequent use of new asset otherwise than in connection with taxable filed
Tanker loading field
Transitional provisions
Transmedian fields
UK area, meaning