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Legislation
Oil Taxation Act 1983

Crossheading Charge of receipts

  • Section 6 Chargeable tariff receipts.
  • Section 6A Tax-exempt tariffing receipts
  • Section 6B The condition for being a qualifying existing field
  • Section 7 Chargeable receipts from disposals.
  • Section 7A Reduction of disposal receipts: use giving rise to tax-exempt tariffing receipts
  • Section 8 Qualifying assets.
  • Section 9 Tariff receipts allowance.
  • Section 10 Returns relating to tariff and disposal receipts.
  • Section 11 Charge of receipts
  • Section 12 Charge of receipts attributable to U.K. use of foreign field asset.
  1. Oil Taxation Act 1983
  2. Crossheading Charge of receipts

Crossheading Charge of receipts

From legislation.gov.uk

Contents

  1. Section 6 Chargeable tariff receipts.
  2. Section 6A Tax-exempt tariffing receipts
  3. Section 6B The condition for being a qualifying existing field
  4. Section 7 Chargeable receipts from disposals.
  5. Section 7A Reduction of disposal receipts: use giving rise to tax-exempt tariffing receipts
  6. Section 8 Qualifying assets.
  7. Section 9 Tariff receipts allowance.
  8. Section 10 Returns relating to tariff and disposal receipts.
  9. Section 11 Charge of receipts
  10. Section 12 Charge of receipts attributable to U.K. use of foreign field asset.
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