SCHEDULES
SCHEDULE 44Supplementary charge: reduction for certain new oil fields
Part 8Interpretation
Ultra heavy oil field
22
1
In this Schedule “ultra heavy oil field” means an oil field with oil at—
a
an API gravity below 18 degrees, and
b
a viscosity of more than 50 centipoise at reservoir temperature and pressure.
2
For that purpose API gravity, in relation to oil, is the amount determined by the following calculation—
where G is the specific gravity of the oil at 15.56 degrees celsius.