Schedule 2 Supplemental Provisions as to Receipts from Qualifying Assets

1. Interpretation
2. Consideration received by connected persons under avoidance schemes
3. Apportionment of consideration in respect of use or disposal
4. Cases where all the oil is disregarded under section 10 of the principal Act
5. Acquisition otherwise than at arm’s length: limit on tariff and disposal receipts
6. Transfer of interests in fields
7. Insurance and compensation payments
8. Dedicated mobile assets ceasing to be used in connection with participator’s oil field
9. Disposal receipts in respect of brought-in assets
10. Disposal receipts: assets used for deballasting
11. Use by connected or associated person: avoidance devices
12. Purchase at place of extraction