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Contents

Official guidance
Oil Taxation Manual

OT13500 · PRT: Foreign Fields

  • OT13510 · Definition of Foreign Field
  • OT13525 · Tariff and Disposal Receipts
  • OT13550 · TRA and Foreign User Fields
  • OT13560 · Oil Allowance - Foreign Fields
  • OT13570 · E&A - Designated Area - Transmedian Fields
  • OT13600 · Double Taxation Relief
  • OT13650 · Abolition of PRT - Foreign and Transmedian Fields
  1. PRT: Foreign Fields: contents
  2. PRT: Foreign Fields - TRA and Foreign User Fields

OT13550 | PRT: Foreign Fields - TRA and Foreign User Fields

From HM Revenue & Customs · Oil Taxation Manual

TRA is given in respect of each field using the asset giving rise to the tariff receipts. For this purpose a “user” field can be another United Kingdom field or a foreign field, but in the latter case the field must be one which has been specified as a foreign field for the purposes of the Act by an order made by statutory instrument by the Secretary of State for Energy.

No further foreign field orders can be made after 30 June 1993 OTA83\S12(3A), and consequently no TRA is available in respect of tariffs paid by foreign fields that do not appear in Part III, OTA (the Statutory Instruments) and which are listed below:

The fields currently designated are:

FieldDate of order
Heimdal9 September 1986
North East Frigg9 September 1986
Ekofisk Area Fields:
Albuskjell18 March 1987
Cod18 March 1987
Edda18 March 1987
Ekofisk18 March 1987
Eldfisk18 March 1987
Tor18 March 1987
West Ekofisk18 March 1987
Gullfaks16 December 1989
East Frigg22 August 1991
Snorre22 August 1991
Odin22 August 1991
Lille Frigg7 June 1993
Froy18 June 1993
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