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        Oil Taxation Act 1983 (c. 56)
        Introductory Text
        Main body
        Reliefs for expenditure
        1. Expenditure incurred on non-dedicated mobile assets.
        2. Dedicated mobile assets.
        3. Expenditure incurred on long-term assets other than non-dedicated mobile assets.
        4. Expenditure related to exempt gas and deballasting.
        5. Miscellaneous amendments relating to reliefs.
        Charge of receipts
        6. Chargeable tariff receipts.
        7. Chargeable receipts from disposals.
        8. Qualifying assets.
        9. Tariff receipts allowance.
        10. Returns relating to tariff and disposal receipts.
        11. . . .
        12. Charge of receipts attributable to U.K. use of foreign field asset.
        Supplementary
        13. Transitional provisions.
        14. Re-opening of decisions for periods before the passing of this Act.
        15. Short title, interpretation, construction and repeals.
        Schedules
        SCHEDULE 1 Allowable Expenditure
        Part I Extensions of Allowable Expenditure for Assets Generating Receipts
        Part II Special Rules as to Expenditure Allowable in Respect of Fixed Assets and Dedicated Mobile Assets
        SCHEDULE 2 Supplemental Provisions as to Receipts from Qualifying Assets
        SCHEDULE 3 Tariff Receipts Allowance
        SCHEDULE 4 Receipts Attributable to United Kingdom Use of Foreign Field Assets
        SCHEDULE 5 Transitional Provisions
        SCHEDULE 6 Repeals

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