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This article, now repealed by Royal Decree No. M/70 of 1439H (28 March 2018), formerly provided definitions for the Natural Gas Investment Tax. It defined 'Natural gas investment activities' to encompass exploration, production, collection, treatment, processing, and transportation of natural gas, its liquids, and condensates. 'Transportation' was specified as the movement of gas from treatment to processing or end-user facilities, excluding local distribution networks built by non-producers. 'Gas condensates' were defined as hydrocarbons existing in a gaseous phase in reservoirs that become liquid under standard temperature and pressure conditions.
Chapter 10 - Natural Gas Investment Tax
[Repealed]
Article 45 - Definitions
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