Part III Oil Taxation

1. 185Abolition of PRT for oil fields with development consents on or after 16th March 1993.
2. 186Reduction of rates of PRT and interest repayments for taxable oil fields.
3. 187Returns and information.
4. 188Exploration and appraisal expenditure.
5. 189Transitional relief for certain exploration and appraisal expenditure.
6. 190Allowance of expenditure on certain assets limited by reference to taxable field use.
7. 191Time when expenditure is incurred.
8. 192Chargeable periods in which expenditure may be brought into account.
9. 193Tariff receipts etc.
10. 194Double taxation relief in relation to petroleum revenue tax.
11. 195Interpretation of Part III and consequential amendments of assessments etc.