Article 76 extends the petroleum deduction rules from Article 75 to related party scenarios. If a related party makes the government payments on behalf of a petroleum taxpayer, those payments remain deductible provided both parties are primarily engaged in petroleum production/dealing in Oman and the transactions occur in the ordinary course of business. 'Relationship' includes direct or indirect ownership of shares by one party in the other or by a common third party. This ensures that consolidated oil and gas operations can appropriately allocate their fiscal costs without losing deduction eligibility due to corporate structure.