| OT15810 | Outline |
| OT15820 | Definition of Tax-Exempt
Tariffing Receipts |
| OT15830 | Definition of New and
Existing Fields |
| OT15840 | Foreign Fields |
| OT15850 | Transmedian Fields |
| OT15860 | Definition of Qualifying
Existing Field |
| OT15870 | Excepted Assets –
Assets Wholly Situated in Existing Field |
| OT15880 | Excepted Assets –
Tankers and Tanker Loaded Fields |
| OT15890 | Excepted Assets –
Excess Capacity Election |
| OT15900 | Transitional
Provision |
| OT15910 | Tax-Exempt Tariffing
Receipts – Related Expenditure |
| OT15920 | Cost allocation –
Modified Approach |
| OT15930 | Participators in Common
and Connected Person Transactions |
| OT15940 | Cost allocation –
Calculation |
