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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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PRT: valuation of non-arms length disposals and appropriations - gas: contents

  1. OT05362
    PRT: valuation of non-arms length disposals and appropriations - gas - valuation of light gases to 31 December 1993
  2. OT05364
    PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election in force at 31 December 1993
  3. OT05366
    PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election - new price formula
  4. OT05370
    PRT: valuation of non-arm's length disposals and appropriations - gas - re-opening an election - practice
  5. OT05375
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - legislation
  6. OT05380
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - general principles
  7. OT05385
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - procedures
  8. OT05390
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - current approaches
  9. OT05392
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - identifying the disposal
  10. OT05394
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - timing of the disposal
  11. OT05396
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - fixed price sales
  12. OT05398
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - location
  13. OT05402
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - take or pay
  14. OT05404
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - buyer’s/seller’s nominations
  15. OT05406
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - other elements
  16. OT05408
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - published prices
  17. OT05410
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - net back pricing agreements
  18. OT05412
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - re-opening agreements
  19. OT05414
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - status of elections
  20. OT05416
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - transfer of field interests
  21. OT05418
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - market evidence
  22. OT05422
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - no inter-affiliate agreement
  23. OT05424
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - none specific field contracts
  24. OT05425
    PRT: valuation of non-arm's length disposals and appropriations - gas - valuation of light gases from 1 January 1994 - conclusion
  25. OT05430
    PRT: valuation of non-arm's length disposals and appropriations - gas - the ICI case - the arm’s length rule
  26. OT05435
    PRT: valuation of non-arm's length disposals and appropriations - gas - take or pay arrangements
  27. OT05440
    PRT: valuation of non-arm's length disposals and appropriations - gas - capacity payments
  28. OT05445
    PRT: valuation of non-arm's length disposals and appropriations - gas - gas banking
  29. OT05450
    PRT: valuation of non-arm's length disposals and appropriations - gas - gas substitution within an allocation agreement
  30. OT05455
    PRT: valuation of non-arm's length disposals and appropriations - gas - gas substitution within an allocation agreement - example