OT18000 | PRT transfer of licence interests contents

Contents23 entries

1. OT18020PRT transfer of licence interests - outline
2. OT18030PRT: transfer of licence interests - procedures
3. OT18040PRT: transfer of licence interests - unused expenditure relief
4. OT18050PRT: transfer of licence interests - unused losses
5. OT18060PRT: transfer of licence interests - accumulated capital expenditure (or safeguard capital base)
6. OT18070PRT: transfer of licence interests - exempt gas
7. OT18080PRT: transfer of licence interests - successive transfers
8. OT18090PRT: transfer of licence interests - provisional expenditure allowance
9. OT18100PRT: transfer of licence interests - licence debit/credit
10. OT18110PRT: transfer of licence interests - payments on account
11. OT18120PRT: transfer of licence interests - surrender of new participator’s loss
12. OT18130PRT: transfer of licence interests - terminal losses accruing in chargeable period ending after 17 March 2004
13. OT18131PRT: transfer of licence interests - terminal losses: example 1
14. OT18132PRT: transfer of licence interests - terminal losses: example 2
15. OT18133PRT: transfer of licence interests - terminal losses: example 3
16. OT18135PRT: transfer of licence interests - terminal losses accruing in chargeable periods ending before 17 March
17. OT18140PRT: transfer of licence interests - non-field expenditure
18. OT18150PRT: transfer of licence interests - oil allowance
19. OT18160PRT: transfer of licence interests - long-term asset disposals
20. OT18170PRT: transfer of licence interests - transfers of oil
21. OT18180PRT: transfer of licence interests - treatment of overriding royalty
22. OT18190PRT: transfer of licence interests - net profit period
23. OT18200PRT: transfer of licence interests - participation rights