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Contents

Official guidance

Oil Taxation Manual

OT14600 · PRT: associated party transactions

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OT14610 · General objectives
OT14620 · Scope of application
OT14640 · Types of expenditure affected and the time expenditure was incurred
OT14660 · Interest and other pecuniary obligations
OT14680 · Hiring of assets
OT14700 · Services
OT14720 · Provision of fuel oil
OT14740 · Insurance
OT14760 · Direct insurance with a captive
OT14780 · Indirect insurance with a captive
OT14800 · Insurance - information
OT14840 · Oil insurance ltd

PRT: expenditure: contents
PRT: associated party transactions: contents

OT14600 | PRT: associated party transactions: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents12 entries

OT14610PRT: associated party transactions - general objectives
OT14620PRT: associated party transactions - scope of application
OT14640PRT: associated party transactions - types of expenditure affected and the time expenditure was incurred
OT14660PRT: associated party transactions - interest and other pecuniary obligations
OT14680PRT: associated party transactions - hiring of assets
OT14700PRT: associated party transactions - services
OT14720PRT: associated party transactions - provision of fuel oil
OT14740PRT: associated party transactions - insurance
OT14760PRT: associated party transactions - direct insurance with a captive
OT14780PRT: associated party transactions - indirect insurance with a captive
OT14800PRT: associated party transactions - insurance - information
OT14840PRT: associated party transactions - oil insurance ltd