Section 10

any disbursements or expenses not being money wholly and exclusively laid out or expended for the purpose of those operations;

any capital withdrawn or any sum employed or intended to be employed as capital;

any capital employed in improvements as distinct from repairs;

any loss or expense recoverable under a policy of insurance or contract of indemnity;

rent of or cost of repairs to any premises or any part thereof not used for the purpose of those operations;

any amount paid or payable in respect of income tax, profits tax or other similar tax charged within Brunei Darussalam;

any amount paid or payable in respect of income tax, profits tax or other similar tax charged outside Brunei Darussalam to the extent that the amount is allowed by way of relief from or credit against tax charged under this Act;

Income Tax (Petroleum)

any payment to any pension, provident or other society or fund except such payments as are allowed under section 9(1)(f);

the depreciation of any premises, buildings, structures, works of a permanent nature, plant, machinery or fixtures;

any sum payable to the Government under any oil mining agreement in consequence of the company having failed to comply with its expenditure obligations under such agreement;

any sum payable by way of interest upon any money borrowed by such company.