Overlapping categories of qualifying oil field
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8. Where a new oil field falls into two or more of the following categories—
(a)a small oil field,
(b)an ultra heavy oil field,
(c)an ultra high pressure/high temperature oil field,
(d)a deep water gas field;
it is to be treated as being in the category of qualifying oil field that yields the highest total field allowance and paragraph 24 of Schedule 44 (total field allowance for new oil field) is to be treated as modified accordingly.