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Official guidance
Oil Taxation Manual

OT05800 · PRT: attribution of blended crude oil -terminals liftings - contents

  • OT05805 · PRT: terminal liftings - introduction
  • OT05810 · PRT: terminal liftings - scope
  • OT05820 · PRT: terminal liftings - background
  • OT05830 · PRT: terminal liftings - how terminals (and offshore loading facilities) operate - the loading programme
  • OT05840 · PRT: terminal liftings - the attribution rules
  • OT05850 · PRT: terminal liftings - the basic formula (regulation 4)
  • OT05860 · PRT: terminal liftings - production entitlement
  • OT05870 · PRT: terminal liftings - delays and accelerations in loading
  • OT05880 · PRT: terminal liftings - attribution formula- the result
  • OT05890 · PRT: terminal liftings - volume of oil to be used in determining “A” (Regulation 3)
  • OT05900 · PRT: terminal liftings - balancing parcels (Regulation 2(1))
  • OT05910 · PRT: terminal liftings - treatment of balancing parcels (Regulation 6)
  • OT05920 · PRT: terminal liftings - allocation of oil sold under ‘Period of Entitlement’ and term contracts (Regulation 5)
  • OT05930 · PRT: terminal liftings - example
  • OT05940 · PRT: terminal liftings - period of entitlement purchaser not applying the rules operationally
  • OT05950 · PRT: terminal liftings - disposal of field interests- main rules (regulation 7)
  • OT05960 · PRT: terminal liftings - disposal of field interests- sale not proceeding (regulation 9)
  • OT05965 · PRT: terminal liftings - disposal of field interests- further provisions (Regulation 8)
  • OT05970 · PRT: terminal liftings - disposal of field interests - examples
  1. PRT: Valuation: contents
  2. PRT: attribution of blended crude oil -terminals liftings - contents

OT05800 | PRT: attribution of blended crude oil -terminals liftings - contents

From HM Revenue & Customs · Oil Taxation Manual

Contents19 entries

  1. OT05805PRT: terminal liftings - introduction
  2. OT05810PRT: terminal liftings - scope
  3. OT05820PRT: terminal liftings - background
  4. OT05830PRT: terminal liftings - how terminals (and offshore loading facilities) operate - the loading programme
  5. OT05840PRT: terminal liftings - the attribution rules
  6. OT05850PRT: terminal liftings - the basic formula (regulation 4)
  7. OT05860PRT: terminal liftings - production entitlement
  8. OT05870PRT: terminal liftings - delays and accelerations in loading
  9. OT05880PRT: terminal liftings - attribution formula- the result
  10. OT05890PRT: terminal liftings - volume of oil to be used in determining “A” (Regulation 3)
  11. OT05900PRT: terminal liftings - balancing parcels (Regulation 2(1))
  12. OT05910PRT: terminal liftings - treatment of balancing parcels (Regulation 6)
  13. OT05920PRT: terminal liftings - allocation of oil sold under ‘Period of Entitlement’ and term contracts (Regulation 5)
  14. OT05930PRT: terminal liftings - example
  15. OT05940PRT: terminal liftings - period of entitlement purchaser not applying the rules operationally
  16. OT05950PRT: terminal liftings - disposal of field interests- main rules (regulation 7)
  17. OT05960PRT: terminal liftings - disposal of field interests- sale not proceeding (regulation 9)
  18. OT05965PRT: terminal liftings - disposal of field interests- further provisions (Regulation 8)
  19. OT05970PRT: terminal liftings - disposal of field interests - examples
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