Part VIII Supplementary Petroleum DutyF1

1. 122Charge of supplementary petroleum duty.
2. 123Increase of gross profit by reference to royalties in kind.
3. 124Reduction of gross profit by reference to exempt allowance.
4. 125Repayment of duty in case of field showing loss on cessation.
5. 126Deduction of duty in computing assessable profit or allowable loss for petroleum revenue tax.
6. 127Deduction of duty in computing income for corporation tax.
7. 128Supplementary Provisions.