Section 80

(1) In addition to the economic development tax incentive that may
relating to be granted under Part II of Chapter Eight of this Act, investors in gas pipeline
gas
shall be granted a tax-free period of five years at the expiration of the economic
development incentive certificate.
(2) Natural gas transferred or disposed from the upstream to the
midstream or downstream shall be subject to tax under the relevant provisions
of Chapter Two of this Act.
(3) Natural gas liquids and liquid petroleum gases derived from natural
gas shall be subject to income tax under the relevant provisions of Chapter
Two of this Act.