beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oil Taxation Manual

PRT: valuation of non-arms length disposals and appropriations - gas: contents

  1. OT05362
    Valuation of Light Gases to 31 December 1993
  2. OT05364
    Re-opening an Election in force at 31 December 1993
  3. OT05366
    Re-opening an Election - New Price Formula
  4. OT05370
    Re-opening an Election - Practice
  5. OT05375
    Valuation of Light Gases from 1 January 1994 - Legislation
  6. OT05380
    Valuation of Light Gases from 1 January 1994 - General Principles
  7. OT05385
    Valuation of Light Gases from 1 January 1994 - Procedures
  8. OT05390
    Valuation of Light Gases from 1 January 1994 - Current Approaches
  9. OT05392
    Valuation of Light Gases from 1 January 1994 – Identifying the disposal
  10. OT05394
    Valuation of Light Gases from 1 January 1994 – Timing of the disposal
  11. OT05396
    Valuation of Light Gases from 1 January 1994 – Fixed Price Sales
  12. OT05398
    Valuation of Light Gases from 1 January 1994 - Location
  13. OT05400
    Valuation of Light Gases from 1 January 1994 - Swing
  14. OT05402
    Valuation of Light Gases from 1 January 1994 – Take or Pay
  15. OT05404
    Valuation of Light Gases from 1 January 1994 – Buyer’s / Seller’s Nominations
  16. OT05406
    Valuation of Light Gases from 1 January 1994 – Other Elements
  17. OT05408
    Valuation of Light Gases from 1 January 1994 – Published Prices
  18. OT05410
    Valuation of Light Gases from 1 January 1994 – Net Back Pricing Agreements
  19. OT05412
    Valuation of Light Gases from 1 January 1994 - Re-opening Agreement
  20. OT05414
    Valuation of Light Gases from 1 January 1994 - Status of Elections
  21. OT05416
    Valuation of Light Gases from 1 January 1994 - Transfer of Field Interests
  22. OT05418
    Valuation of Light Gases from 1 January 1994 - Market Evidence
  23. OT05422
    Valuation of Light Gases from 1 January 1994 - No Inter-affiliate Agreement
  24. OT05424
    Valuation of Light Gases from 1 January 1994 - Non Field Specific Contracts
  25. OT05425
    Valuation of Light Gases from 1 January 1994 - Conclusion
  26. OT05430
    The ICI Case - The Arms Length Rule
  27. OT05435
    Take or Pay Arrangements
  28. OT05440
    Capacity Payments
  29. OT05445
    Gas Banking
  30. OT05450
    Gas Substitution within an Allocation Agreement
  31. OT05455
    Gas Substitution within an Allocation Agreement - Example