OT09450 - PRT: allowable field expenditure - non-allowable field expenditure

OTA75\S3(4) lists 5 types of expenditure that are specifically disallowed:

1. Interest (see OT09475)
2. The cost of land (see OT09500)
3. The cost of buildings (with a few specific exceptions) (see OT09500))
4. Expenditure dependent on\ calculated by reference to the quantity, value or proceeds or profits from oil won (see OT09525)
5. Payments to obtain an interest in oil (other than payments to Secretary of State) (see OT09550)
6. S830 tax paid by the licence holder (see OT09575)