SolvedPart III Oil Taxation
From legislation.gov.uk
Contents
- Section 185 Abolition of PRT for oil fields with development consents on or after 16th March 1993.
- Section 186 Reduction of rates of PRT and interest repayments for taxable oil fields.
- Section 187 Returns and information.
- Section 188 Exploration and appraisal expenditure.
- Section 189 Transitional relief for certain exploration and appraisal expenditure.
- Section 190 Allowance of expenditure on certain assets limited by reference to taxable field use.
- Section 191 Time when expenditure is incurred.
- Section 192 Chargeable periods in which expenditure may be brought into account.
- Section 193 Tariff receipts etc.
- Section 194 Double taxation relief in relation to petroleum revenue tax.
- Section 195 Interpretation of Part III and consequential amendments of assessments etc.