Part 1 Amendments of the Oil Taxation Act 1975

1. Introductory
2. Assessable profits and allowable losses
3. Allowance of exploration and appraisal expenditure
4. Interpretation
5. Date of delivery or appropriation for shipped oil not disposed of in sales at arm's length
6. “The Board”
7. Returns by participators
8. Gas fractionation
9. Aggregate market value of oil for purposes of section 2(5)
10. Power to make regulations