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OT05360 | PRT: valuation of non-arms length disposals and appropriations - gas: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents32 entries

  1. OT05362PRT: valuation of non-arms length disposals and appropriations - gas - valuation of light gases to 31 December 1993
  2. OT05364PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election in force at 31 December 1993
  3. OT05366PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election - new price formula
  4. OT05370PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election - practice
  5. OT05373PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - how gas is traded
  6. OT05375PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - legislation
  7. OT05380PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - general principles
  8. OT05385PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - procedures
  9. OT05390PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - current approaches
  10. OT05392PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - identifying the disposal
  11. OT05394PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - timing of the disposal
  12. OT05396PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - fixed price sales
  13. OT05398PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - location
  14. OT05400PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - swing
  15. OT05402PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - take or pay
  16. OT05404PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - buyer’s/seller’s nominations
  17. OT05406PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - other elements
  18. OT05408PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - published prices
  19. OT05410PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - net back pricing agreements
  20. OT05412PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - re-opening agreements
  21. OT05414PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - status of elections
  22. OT05416PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - transfer of field interests
  23. OT05418PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - market evidence
  24. OT05422PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - no inter-affiliate agreement
  25. OT05424PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - none specific field contracts
  26. OT05425PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - conclusion
  27. OT05430PRT: valuation of non-arm's length disposals and appropriations - gas - the ICI case - the arm’s length rule
  28. OT05435PRT: valuation of non-arm's length disposals and appropriations - gas - take or pay arrangements
  29. OT05440PRT: valuation of non-arm's length disposals and appropriations - gas - capacity payments
  30. OT05445PRT: valuation of non-arm's length disposals and appropriations - gas - gas banking
  31. OT05450PRT: valuation of non-arm's length disposals and appropriations - gas - gas substitution within an allocation agreement
  32. OT05455PRT: valuation of non-arm's length disposals and appropriations - gas - gas substitution within an allocation agreement - example