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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. Charge of receipts
  2. Charge of receipts

Section 11 | Charge of receipts

From legislation.gov.uk

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