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OT15800 | PRT: tax-exempt tariffing receipts: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents16 entries

  1. OT15810PRT: tax-exempt tariffing receipts - outline
  2. OT15820PRT: tax-exempt tariffing receipts - definition
  3. OT15830PRT: tax-exempt tariffing receipts - definitions of New Field, Existing Field & UK Recommissioned Field
  4. OT15840PRT: tax-exempt tariffing receipts - foreign fields
  5. OT15850PRT: tax-exempt tariffing receipts - transmedian fields
  6. OT15860PRT: tax-exempt tariffing receipts - definition of qualifying existing field
  7. OT15870PRT: tax-exempt tariffing receipts - excepted assets - assets wholly situated in an existing field
  8. OT15880PRT: tax-exempt tariffing receipts - excepted assets - tankers and tanker loading fields
  9. OT15890PRT: tax-exempt tariffing receipts - excepted assets - assets subject to excess capacity election
  10. OT15900PRT: tax-exempt tariffing receipts - transitional provision
  11. OT15905PRT: tax-exempt tariffing receipts - operation of transitional provision
  12. OT15910PRT: tax-exempt tariffing receipts - tax-exempt tariffing receipts - related expenditure
  13. OT15920PRT: tax-exempt tariffing receipts - cost allocation the modified approach
  14. OT15925PRT: tax-exempt tariffing receipts - cost allocation - application of the modified approach
  15. OT15930PRT: tax-exempt tariffing receipts - participators in common and connected party transactions
  16. OT15940PRT: tax-exempt tariffing receipts - cost allocation calculation