OT15800 - PRT: tax-exempt tariffing receipts: contents
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OT15810Outline
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OT15820Definition
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OT15830Definition of New and Existing Fields
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OT15840Foreign Fields
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OT15850Transmedian Fields
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OT15860Definition of Qualifying Existing Field
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OT15870Excepted Assets � Assets Wholly Situated in Existing Field
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OT15880Excepted Assets � Tankers and Tanker Loaded Fields
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OT15890Excepted Assets � Excess Capacity Election
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OT15900Transitional Provision
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OT15905Operation of Transitional Provisions
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OT15910Tax-Exempt Tariffing Receipts � Related Expenditure
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OT15920Cost allocation � Modified Approach
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OT15925Cost allocation � Application of the Modified Approach
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OT15930Participators in Common and Connected Person Transactions
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OT15940Cost allocation � Calculation