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Outline

Claims

Prevention of Double Allowance

Associated Company Claims

Acquisition of Interests in Producing Fields

Treatment of 'Long-Term Assets'

Receipts, Pre 16 March 1983

Receipts, Post 15 March 1983

'Bottom Hole Contributions'

Receipts: Extended Production Tests

Disallowable Expenditure

Non-Arm's Length Expenditure

Designated Area

Abortive Exploration Expenditure: Basic Conditions

Abortive Exploration Expenditure: 'Is not, and is Unlikely to Become Allowable for a Field'

Exploration and Appraisal Expenditure: Basic Conditions

Exploration and Appraisal Expenditure: Expenditure not Related to a Field

Exploration and Appraisal Expenditure: Searching and Ascertaining

Exploration and Appraisal Expenditure: Licence Payments

Exploration and Appraisal Expenditure: Onshore Expenditure

Exploration and Appraisal Expenditure: Transitional Provisions: Outline

Exploration and Appraisal Expenditure: Transitional Provisions: Committed Expenditure

Exploration and Appraisal Expenditure: Transitional Provisions: Supplementary Relief

Exploration And Appraisal Expenditure: Transitional Provisions: Interaction of FA93\S188 & S189

Research Expenditure: Outline

Research Expenditure: Basic Conditions

Research Expenditure: Associated Companies