OT05004 | PRT: Computation: contents
From HM Revenue & Customs · Oil Taxation Manual
Contents17 entries
- OT05008PRT: computations - general introduction
- OT05012PRT: computations - outline
- OT05016PRT: computations - tax point
- OT05020PRT: computation - valuation point and gross profit
- OT05025PRT: computation - arm's length rule
- OT05030PRT: computation - the arms length rule - examples
- OT05050PRT: computation - received or receivable (including term and entitlement contracts)
- OT05075PRT: computation - currency translation - outline
- OT05080PRT: currency translation - practical application
- OT05100PRT: computation - CIF sales - outline
- OT05105PRT: CIF sales - chargeable periods ended before 1 January 1994
- OT05110PRT: CIF sales - chargeable periods ended after 31 December 1993
- OT05115PRT: CIF sales - chargeable periods ended after 30 June 2006
- OT05120PRT: CIF sales - third party / affiliate shipping
- OT05125PRT: computation - excluded oil
- OT05135PRT: computation - gas levy
- OT05150PRT: computation - stock and oil in transit