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Contents

Official guidance
Oil Taxation Manual

OT05200 · PRT: the nomination scheme - contents

  • OT05202 · PRT: the nomination scheme - why the scheme was introduced
  • OT05205 · PRT: the nomination scheme - the scheme for chargeable periods on or after 01 July 2006: background
  • OT05210 · PRT: the nomination scheme - nomination scheme for deliveries on or after 01 July 2006
  • OT05215 · PRT: the nomination scheme - scope
  • OT05220 · PRT: the nomination scheme - time-limits for making nominations
  • OT05225 · PRT: the nomination scheme - manner of making a nomination
  • OT05230 · PRT: the nomination scheme - content of a nomination made during business hours
  • OT05232 · PRT: the nomination scheme - content of a nomination made outside business hours
  • OT05234 · PRT: the nomination scheme - effective nominations - further provisions
  • OT05240 · PRT: the nomination scheme - ineffective nomination - how to calculate nomination excesses
  • OT05245 · PRT: the nomination scheme: allocating nomination excesses to fields
  • OT05250 · PRT: the nomination scheme - nomination excesses taxable to both CT and SC
  1. PRT: the nomination scheme - contents
  2. PRT: the nomination scheme - nomination scheme for deliveries on or after 01 July 2006

OT05210 | PRT: the nomination scheme - nomination scheme for deliveries on or after 01 July 2006

From HM Revenue & Customs · Oil Taxation Manual

FA2006 made a number of changes to the nomination provisions contained within FA1987\S61 and FA1987\Sch10 and SI2006\3089 (The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006) amended SI 1987\1338.

Together these changes brought about the new nomination scheme that applied for chargeable periods on or after 01 July 2006.

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