Part VII Petroleum Revenue Tax
- 111Restriction of expenditure supplement.
- 112Restriction of expenditure supplement: transfers of interest.
- 113Restriction of expenditure supplement: loss following net profit period.
- 114Restriction of limit on amount of tax payable.
- 115Contracts with deferred payment.
- 116Spreading of capital expenditure.
- 117Spreading of capital expenditure: transitional provisions.
- 118Licence payments other than royalties.
- 119Transportation costs for off-shore oil.
- 120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 121Gas banking schemes.