Crossheading Charge of receipts
From legislation.gov.uk
Contents
- 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.