OT15000 - PRT: tariff and disposal receipts: contents

  1. OT15010
    Outline
  2. OT15025
    Definition Of Tariff Receipts
  3. OT15060
    Definition Of Disposal Receipts
  4. OT15100
    Definition Of Qualifying Asset
  5. OT15150
    Chargeable Field
  6. OT15180
    Valuing »Ê¹ÚÌåÓýapp Consideration
  7. OT15210
    Participators In Common
  8. OT15240
    Cessation of Field or Tariff Use
  9. OT15250
    Reduction of Disposal Receipts For Tax-Exempt Tariffing Use
  10. OT15300
    Restriction of Supplement on Disposal
  11. OT15350
    Insurance Receipts
  12. OT15400
    Consideration Received by Connected Persons under Avoidance Schemes
  13. OT15450
    Transactions not At Arm's Length
  14. OT15500
    Use by Connected or Associated Person under Avoidance Schemes
  15. OT15540
    Purchase at Place of Extraction
  16. OT15580
    Definition of Connected Person
  17. OT15600
    Tariff Receipts Allowance
  18. OT15625
    Definition of a User Field
  19. OT15650
    Qualifying Tariff Receipts
  20. OT15675
    Calculation of Participator's Share of Tariff Receipts Allowance
  21. OT15700
    Calculation of Tariff Receipts Allowance relating to only part of Throughput
  22. OT15725
    Calculation of Tariff Receipts Allowance: Participators in Common
  23. OT15750
    Qualifying Tariff Receipts referable to Different Periods
  24. OT15760
    Qualifying Tariff Receipts referable to Different Periods � Example 1
  25. OT15770
    Qualifying Tariff Receipts referable to Different Periods � Example 2