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  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT03000
  3. OT05000

OT05800 - PRT: attribution of blended crude oil -terminals liftings - contents

  1. OT05805
    PRT: Terminals Liftings - Introduction
  2. OT05810
    PRT: Terminal Liftings - Scope
  3. OT05820
    PRT: Terminal Liftings - Background
  4. OT05830
    PRT: Terminal liftings - How terminals operate - loading programme
  5. OT05840
    Terminal Liftings - The Attribution Rules
  6. OT05850
    PRT: Terminal Liftings - The Basic Formula (Regulation4)
  7. OT05860
    PRT: Terminal Liftings - Production Entitlement
  8. OT05870
    PRT: Terminal Liftings - Delays and Accelerations in Loading
  9. OT05880
    PRT: Terminal Liftings - Attribution Formula - The Result
  10. OT05890
    PRT: Terminal Liftings - Volume of Oil to be Used in determining “A” (Regulation 3)
  11. OT05900
    PRT: Terminal Liftings - Balancing Parcels (Regulation 2(1))
  12. OT05910
    PRT: Terminal Liftings - Treatment of Balancing Parcels (Regulation 6)
  13. OT05920
    PRT: Terminal Liftings - Allocation of oil sold under period of entitlement and term contracts (Reg. 5)
  14. OT05930
    PRT: Terminal Liftings- Example
  15. OT05940
    PRT: Terminal Liftings - Period of Entitlement Purchaser not Applying the Rules Operationally
  16. OT05950
    PRT: Terminal Liftings - Disposal of Field Interests - Main Rules (Regulation 7)
  17. OT05960
    PRT: Terminal Liftings - Disposal of Field Interests - Sale Not Proceeding (Regulation 9)
  18. OT05965
    PRT: Terminal Liftings - Disposal of Field Interests - Examples
  19. OT05970
    PRT: Terminal Liftings - Disposal of Field Interests - Further Provisions (Regulation 8)
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