OTUPDATE130110 - Oil Taxation: recent changes
Below are details of the amendments that were published on 10 January 2013 (see the update index for all updates)
Page | Details of update |
OT00002 | New office address |
OT00020 | RFCT main rate and SC rate from 24/03/2011 updated |
OT00030 | Historic references to Royalties removed |
OT00190 | Page updated for fiscal developments 2009 to 2012 |
OT01007 | Correction of errors re Non taxable fields (dates) |
OT03100 | Clarification of when Board will accept that decommissioning has taken place. |
OT15025 | Clarification of definition of Tariff Receipts |
OT20255 | Transfer of trade without change of ownership legislation now at CTA10\S940A |
OT21000 | CT Ring Fence index page updated for renumbering |
OT21060 | Carry back of decommissioning losses updated for 2012 fiscal changes |
OT21140 | Office address updated |
OT21200 | Supplementary Charge - updated for FA2012 |
OT21202 | Page re-titled Supplementary Charge - General Provisions - updated for FA2012 |
OT21204 | ‘Adjusted Ring Fence Profits’ changes post 23/03/2012 |
OT21228 | New page on Restriction of Relief in respect of decommissioning expenditure: Overview |
OT21230 | New page on Restriction of Relief in respect of decommissioning expenditure: The amount |
OT21231 | New page on Increase of relief for decommissioning expenditure where taken into account for PRT: Overview |
OT21233 | New page on Increase of relief for decommissioning expenditure where taken into account for PRT: The amount |
OT21235 | Page deleted due to renumbering, now at OT21245 |
OT21240 | New index page for First-Year Allowances for a Ring Fence Trade (was OT2128), new page numbering |
OT21241 | New number for page old page 21230 |
OT21242 | New number for page old page 21231 |
OT21244 | New number for page old page 21233 |
OT21245 | New number for page old page 21235 |
OT21246 | New number for page old page 21240 |
OT21247 | New number for page old page 21245 |
OT21401 | Field Allowance - background updated for FA 2012 |
OT21405 | Field Allowance - new material re additionally-developed oil fields |
OT21410 | Updated for Budget 2012 changes to Field Allowances |
OT21415 | Updated for Budget 2012 changes to Field Allowances |
OT21450 | Updated for FA2012 changes to Field Allowances |
OT26060 | New Page - R&D and Farm-ins |
OT28045 | Decommissioning expenditure - decommissioning studies and cement plugs |
OT30825 | Correction to statutory cross reference |