Part IV Oil Taxation

1. 94Excluded oil.
2. 95Sale and lease-back.
3. 96Transfer of field interest.
4. 97Provisions supplementary to ss. 95 and 96.
5. 98Qualifying assets.
6. 99PRT instalments.
7. 100Sale and lease-back: ring fence profits.
8. 101Pipe-line elections.
9. 102PRT returns.
10. 103Business assets: roll-over relief.