OT05800 | PRT: attribution of blended crude oil -terminals liftings - contents
From HM Revenue & Customs · Oil Taxation Manual
Contents19 entries
- OT05805PRT: terminal liftings - introduction
- OT05810PRT: terminal liftings - scope
- OT05820PRT: terminal liftings - background
- OT05830PRT: terminal liftings - how terminals (and offshore loading facilities) operate - the loading programme
- OT05840PRT: terminal liftings - the attribution rules
- OT05850PRT: terminal liftings - the basic formula (regulation 4)
- OT05860PRT: terminal liftings - production entitlement
- OT05870PRT: terminal liftings - delays and accelerations in loading
- OT05880PRT: terminal liftings - attribution formula- the result
- OT05890PRT: terminal liftings - volume of oil to be used in determining “A” (Regulation 3)
- OT05900PRT: terminal liftings - balancing parcels (Regulation 2(1))
- OT05910PRT: terminal liftings - treatment of balancing parcels (Regulation 6)
- OT05920PRT: terminal liftings - allocation of oil sold under ‘Period of Entitlement’ and term contracts (Regulation 5)
- OT05930PRT: terminal liftings - example
- OT05940PRT: terminal liftings - period of entitlement purchaser not applying the rules operationally
- OT05950PRT: terminal liftings - disposal of field interests- main rules (regulation 7)
- OT05960PRT: terminal liftings - disposal of field interests- sale not proceeding (regulation 9)
- OT05965PRT: terminal liftings - disposal of field interests- further provisions (Regulation 8)
- OT05970PRT: terminal liftings - disposal of field interests - examples