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Contents

Official guidance
Oil Taxation Manual

OT68000 · Transferable tax history - Onward Sales

  • OT68010 · Introduction
  • OT68020 · Original TTH amount treated as eligible ring fence profits
  • OT68030 · Effect on the original purchaser
  • OT68040 · Default treatment
  • OT68050 · Opt-out treatment
  • OT68060 · Supplementary charge
  • OT68070 · Effect of an onward sale on the new purchaser
  • OT68080 · Subsequent onward sales
  • OT68090 · Retained decommissioning
  1. Transferable Tax History: Contents
  2. Transferable tax history - Onward Sales: contents

OT68000 | Transferable tax history - Onward Sales: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents9 entries

  1. OT68010Transferable tax history - Onward sales - Introduction
  2. OT68020Transferable tax history - Onward sales - Original TTH amount treated as eligible ring fence profits
  3. OT68030Transferable tax history - Onward sales - Effect on the original purchaser
  4. OT68040Transferable tax history - Onward sales - Default treatment
  5. OT68050Transferable tax history - Onward sales - Opt-out treatment
  6. OT68060Transferable tax history - Onward sales - Supplementary charge
  7. OT68070Transferable tax history - Onward sales - Effect of an onward sale on the new purchaser
  8. OT68080Transferable tax history - Onward sales - Subsequent onward sales
  9. OT68090Transferable tax history - Onward sales - Retained decommissioning
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