PRT: Changes - FA93 - Tariff Receipts Allowance (TRA)
Following the general scheme of the FA93 changes, FA93\S193(1) provides that Tariff Receipts Allowance is no longer available for tariffs paid by “non-taxable” to “taxable” fields (OTA83\S9(5)). TRA however continues to be available to principal fields which are “taxable” fields where the user field is also a “taxable” field.
FA93\S193(1) also adds a new OTA83\S9(5A), which has the effect that no further Foreign Field Orders may be made after 30 June 1993 (see OT13550).
As a result tariffs paid by fields, not previously designated foreign fields and are outside UK jurisdiction, will be treated in the same way as tariffs paid by “non-taxable” fields in that they will not be available for TRA.