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HMRC internal manual

Oil Taxation Manual

Oil Taxation Manual: recent changes

Below are details of the amendments that were published on 06 November 2013 (see the update index for all updates)

Page Details of update  
     
OT21401 Field Allowance updated for definition of an eligible oil field  
OT21405 Updated to include Qualifying Oil Fields Order 2010 (3153)  
OT21410 Now includes definitions of large shallow-water gas field & large deep water oil field  
OT21415 Field allowance available updated for fields whose development was authorised on or after 21 March 2012  
OT21420 Additional information on the amount of field allowance available  
OT21430 Additional information on the amount of field allowance available in an accounting period where equity share is unchanged  
OT21435 Additional information on the amount of field allowance available in an accounting period where equity share changes  
OT26106 Updated for change in RFES rate on 01/01/2012  
OT26108 Updated for change in RFES rate on 01/01/2012  
OT26110 Updated for change in RFES rate on 01/01/2012  
OT26130 Updated for change in RFES rate on 01/01/2012  
OT26155 Updated for change in RFES rate on 01/01/2012  
OT26190 Updated for change in RFES rate on 01/01/2012  
OT44001 Non Residents Self Assessments - page deleted  
OT44010 Notices of commencement, page rewritten  
OT44100 Non Residents Self Assessments - page deleted  
OT44150 Reference to legislation updated