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OT13600 | PRT: Foreign Fields - Double Taxation Relief

From HM Revenue & Customs · Oil Taxation Manual

TIOPA10/S2 and S6 provide for double taxation relief in relation to PRT chargeable to foreign fields under OTA83/S12. Claims are to be made in accordance with TMA70/S43D. HMRC’s disclosure powers are at TIOPA10/S129.