This Article, now repealed, established a specific rule for the natural gas investment tax. It stipulated that the provisions outlined in paragraph (c) of Article 7 of the KSA Income Tax Law were not applicable to the gas investment tax base for any taxpayer subject to this specific tax. This created a legislative carve-out for the natural gas sector. The article was officially repealed by Royal Decree No. M/70, dated 11/07/1439H (28 March 2018), with the repeal becoming effective from 1 January 2018, thereby removing this special provision from the law.