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HMRC internal manual

Oil Taxation Manual

PRT: the nomination scheme - nomination scheme for deliveries on or after 01 July 2006

FA2006 made a number of changes to the nomination provisions contained within FA1987\S61 and FA1987\Sch10 and SI2006\3089 (The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006) amended SI 1987\1338.

Together these changes brought about the new nomination scheme that applied for chargeable periods on or after 01 July 2006.