OT30800 | Capital gains: non residents: contents
From HM Revenue & Customs · Oil Taxation Manual
Contents15 entries
- OT30801Capital gains: non residents: introduction and general charge
- OT30805Capital gains: non residents: disposal of oil and oil related assets
- OT30813Capital gains: non residents: illustrative agreements
- OT30818Capital gains: non residents: illustrative agreements and TCGA92\S276
- OT30820Capital gains: non residents: meaning of exploration or exploitation activities
- OT30823Capital gains: non residents - meaning of exploration or exploitation assets
- OT30825Capital gains: non residents: non-dedicated mobile assets
- OT30830Capital gains: non residents: exit charges for branches
- OT30833Capital gains: non residents: branch exit charges for dedicated mobile assets
- OT30835Capital gains: non residents: special exit charges for non-mobile assets held by a UK branch
- OT30838Capital gains: non residents: exit charges for assets situated in UK continental shelf and used in foreign fields
- OT30840Capital gains: non residents: unquoted shares
- OT30845Capital gains: non residents: intra-group transfers
- OT30850Capital gains: non residents: double taxation agreements
- OT30860Capital gains: non residents: administration and payment of tax