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Contents

Legislation

Finance Act 1981

Part VII Petroleum Revenue Tax

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Section 111 Restriction of expenditure supplement.
Section 112 Restriction of expenditure supplement: transfers of interest.
Section 113 Restriction of expenditure supplement: loss following net profit period.
Section 114 Restriction of limit on amount of tax payable.
Section 115 Contracts with deferred payment.
Section 116 Spreading of capital expenditure.
Section 117 Spreading of capital expenditure: transitional provisions.
Section 118 Licence payments other than royalties.
Section 119 Transportation costs for off-shore oil.
Section 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 121 Gas banking schemes.

Part VII · Petroleum Revenue Tax
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Section 120 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

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