HMRC internal manual

Oil Taxation Manual

OT05360 - 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. OT05373
    Valuation of Light Gases from 1 January 1994 - How Gas is Traded
  6. OT05375
    Valuation of Light Gases from 1 January 1994 - Legislation
  7. OT05380
    Valuation of Light Gases from 1 January 1994 - General Principles
  8. OT05385
    Valuation of Light Gases from 1 January 1994 - Procedures
  9. OT05390
    Valuation of Light Gases from 1 January 1994 - Current Approaches
  10. OT05392
    Valuation of Light Gases from 1 January 1994 – Identifying the disposal
  11. OT05394
    Valuation of Light Gases from 1 January 1994 – Timing of the disposal
  12. OT05396
    Valuation of Light Gases from 1 January 1994 – Fixed Price Sales
  13. OT05398
    Valuation of Light Gases from 1 January 1994 - Location
  14. OT05400
    Valuation of Light Gases from 1 January 1994 - Swing
  15. OT05402
    Valuation of Light Gases from 1 January 1994 – Take or Pay
  16. OT05404
    Valuation of Light Gases from 1 January 1994 – Buyer’s / Seller’s Nominations
  17. OT05406
    Valuation of Light Gases from 1 January 1994 – Other Elements
  18. OT05408
    Valuation of Light Gases from 1 January 1994 – Published Prices
  19. OT05410
    Valuation of Light Gases from 1 January 1994 – Net Back Pricing Agreements
  20. OT05412
    Valuation of Light Gases from 1 January 1994 - Re-opening Agreement
  21. OT05414
    Valuation of Light Gases from 1 January 1994 - Status of Elections
  22. OT05416
    Valuation of Light Gases from 1 January 1994 - Transfer of Field Interests
  23. OT05418
    Valuation of Light Gases from 1 January 1994 - Market Evidence
  24. OT05422
    Valuation of Light Gases from 1 January 1994 - No Inter-affiliate Agreement
  25. OT05424
    Valuation of Light Gases from 1 January 1994 - Non Field Specific Contracts
  26. OT05425
    Valuation of Light Gases from 1 January 1994 - Conclusion
  27. OT05430
    The ICI Case - The Arms Length Rule
  28. OT05435
    Take or Pay Arrangements
  29. OT05440
    Capacity Payments
  30. OT05445
    Gas Banking
  31. OT05450
    Gas Substitution within an Allocation Agreement
  32. OT05455
    Gas Substitution within an Allocation Agreement - Example