Allowable expenditure, assets no longer in use for the principal filed

Legislation/Regulatory – OTA83 Sch. 1, para. 3(2A), (2B)

Dedicated tanker/non-dedicated tanker

Legislation/Regulatory – OTA83 s. 6B(9), (10)

Definitions

Legislation/Regulatory – FA2007 s. 103 ; OTA83 s. 6A(5)

Disposal receipts

Legislation/Regulatory – OTA83 s. 7(4), (9), 7A

Disqualifying assets

Legislation/Regulatory – OTA83 s. 6B(2)

Excepted assets, meaning

Legislation/Regulatory – OTA83 s. 6B(3), (4)

Expenditure on assets giving rise to

Legislation/Regulatory – OTA83 s. 3A

Expenditure relating to exempt gas and deballasting

Legislation/Regulatory – OTA83 s. 4(6), (7)

General provision

Legislation/Regulatory – FA2007 s. 103 ; OTA83 s. 6A

Meaning

Legislation/Regulatory – OTA83 s. 6A(2)

Oil, meaning

Legislation/Regulatory – OTA83 s. 6A(7)

Participators in UK sector

Legislation/Regulatory – OTA83 s. 6B(5), (6)

Qualifying assets

Legislation/Regulatory – FA2007 s. 103 ; FA99 s. 98(6A) ; OTA83 s. 6A(3), (4)

Qualifying existing field

Legislation/Regulatory – OTA83 s. 6B

Subsequent use of new asset otherwise than in connection with taxable filed

Legislation/Regulatory – OTA83 Sch. 1, para. 8

Tanker loading field

Legislation/Regulatory – OTA83 s. 6B(7)

Transitional provisions

Legislation/Regulatory – FA2004 Sch. 37, para. 9 ; OTA83 s. 6A(8)

Transmedian fields

Legislation/Regulatory – OTA83 s. 6A(6)

UK area, meaning

Legislation/Regulatory – OTA83 s. 6B(11)