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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

PRT: tariff and disposal receipts: contents

  1. OT15010
    PRT: tariff and disposal receipts - outline
  2. OT15025
    PRT: tariff and disposal receipts - definition of tariff receipts
  3. OT15060
    PRT: tariff and disposal receipts - definition of disposal receipts
  4. OT15100
    PRT: tariff and disposal receipts - definition of qualifying assets
  5. OT15150
    PRT: tariff and disposal receipts - chargeable field
  6. OT15180
    PRT: tariff and disposal receipts - valuing the consideration
  7. OT15210
    PRT: tariff and disposal receipts - participators in common
  8. OT15240
    PRT: tariff and disposal receipts - cessation of field or tariff use
  9. OT15250
    PRT: tariff and disposal receipts - reduction of disposal receipts for tax-exempt tariffing use
  10. OT15300
    PRT: tariff and disposal receipts - restriction of supplement on disposal
  11. OT15350
    PRT: tariff and disposal receipts - insurance receipts
  12. OT15400
    PRT: tariff and disposal receipts - consideration received by connected persons under avoidance schemes
  13. OT15450
    PRT: tariff and disposal receipts - transactions not at arm's length
  14. OT15500
    PRT: tariff and disposal receipts - use by connected or associated person under avoidance scheme
  15. OT15540
    PRT: tariff and disposal receipts - purchase of oil at place of extraction
  16. OT15580
    PRT: tariff and disposal receipts - definitions of connected person
  17. OT15600
    PRT: tariff and disposal receipts: tariff receipts allowance
  18. OT15625
    PRT: tariff and disposal receipts: definition of a user field
  19. OT15650
    PRT: tariff and disposal receipts: qualifying tariff receipts
  20. OT15675
    PRT: tariff and disposal receipts: calculation of participator's share of tariff receipts allowance
  21. OT15700
    PRT: tariff and disposal receipts: calculation of tariff receipts allowance relating to only part of throughput
  22. OT15725
    PRT: tariff and disposal receipts: calculation of tariff receipts allowance: participators in common
  23. OT15750
    PRT: tariff and disposal receipts: qualifying tariff receipts referable to different periods
  24. OT15760
    PRT: tariff and disposal receipts - qualifying tariff receipts referable to different periods - example 1
  25. OT15770
    PRT: tariff and disposal receipts: qualifying tariff receipts referable to different periods - example 2