OT67000 | Transferable tax history - Supplementary Charge: contents
From HM Revenue & Customs · Oil Taxation Manual
Contents5 entries
- OT67010Transferable tax history - Supplementary Charge - Introduction
- OT67020Transferable tax history - Supplementary Charge - What is the effect on the SC position of the buyer and seller?
- OT67030Transferable tax history - Supplementary Charge - Calculation of the SC repayment
- OT67040Transferable tax history - Supplementary Charge - Example of carry back involving two years
- OT67050Transferable tax history - Supplementary Charge - Example: supplementary charge rate higher than 20%