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Official guidance
Oil Taxation Manual

OT13100 · PRT: Expenditure: Spreading Elections

  • OT13110 · Outline
  • OT13120 · Form of Election
  • OT13130 · PRT: Expenditure: Spreading Elections, OTA75\SCH3\PARAS 9-10 - Time Limits
  • OT13140 · Method of Spreading
  • OT13150 · Interaction with Oil Allowance
  • OT13160 · Interaction with Safeguard
  • OT13170 · Interaction with Net Profit Period
  • OT13180 · Interest
  1. PRT: expenditure: contents
  2. PRT: Expenditure: Spreading Elections : contents

OT13100 | PRT: Expenditure: Spreading Elections : contents

From HM Revenue & Customs · Oil Taxation Manual

Note:

The legislation covering spreading elections ceased to have effect in relation to chargeable periods beginning after 30 June 2009.

Contents8 entries

  1. OT13110PRT: Expenditure: Spreading Elections - Outline
  2. OT13120PRT: Expenditure: Spreading Elections - Form of Election
  3. OT13130PRT: Expenditure: Spreading Elections, OTA75\SCH3\PARAS 9-10 - Time Limits
  4. OT13140PRT: Expenditure: Spreading Elections - Method of Spreading
  5. OT13150PRT: Expenditure: Spreading Elections - Interaction with Oil Allowance
  6. OT13160PRT: Expenditure: Spreading Elections - Interaction with Safeguard
  7. OT13170PRT: Expenditure: Spreading Elections - Interaction with Net Profit Period
  8. OT13180PRT: Expenditure: Spreading Elections - Interest
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