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Contents

Official guidance
Oil Taxation Manual

OT30125 · Capital gains: consideration other than cash

  • OT30130 · Introduction
  • OT30131 · Subordinated interests
  • OT30132 · Development carry
  • OT30134 · Work obligation
  • OT30135 · Agreement of the farmer in to valuation
  • OT30136 · Licence swaps - licence only consideration - disposals made on or after 22 April 2009
  • OT30137 · Licence swaps - mixed consideration received - disposals made on or after 22 April 2009
  • OT30138 · Licence swaps - mixed consideration given - disposals made on or after 22 April 2009
  • OT30139 · Licence swaps - reimbursed expenditure
  • OT30140 · Time at which non-licence consideration and value of a licence are determined
  • OT30145 · Definitions
  • OT30133 · Licence swaps - disposals made before 22 April 2009
  1. Capital gains: consideration other than cash: contents
  2. Capital gains: consideration other than cash: licence swaps - disposals made before 22 April 2009

OT30133 | Capital gains: consideration other than cash: licence swaps - disposals made before 22 April 2009

From HM Revenue & Customs · Oil Taxation Manual

Page archived. Applied to pre 2009 transactions.

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