Part 1 Amendments of the Oil Taxation Act 1983 relating to allowable expenditure and disposal receipts

1. Introductory
2. Expenditure incurred on long-term assets other than non-dedicated mobile assets
3. Exclusion from s.3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts
4. Expenditure related to exempt gas: asset use giving rise to tax-exempt tariffing receipts
5. Disposal receipts from assets used in a way that gives rise to tax-exempt tariffing receipts
6. Assets no longer in use for the principal field
7. Brought-in assets
8. Subsequent use of new asset otherwise than in connection with a taxable field