OT18000 - PRT transfer of licence interests contents

  1. OT18020
    Outline
  2. OT18030
    Procedures
  3. OT18040
    Unused Expenditure Relief
  4. OT18050
    Unused Losses
  5. OT18060
    Accumulated Capital Expenditure (or Safeguard Capital Base)
  6. OT18070
    Exempt Gas
  7. OT18080
    Successive Transfers
  8. OT18090
    Provisional Expenditure Allowance
  9. OT18100
    Royalty Payments
  10. OT18110
    Payments on Account
  11. OT18120
    Surrender of New Participator’s Loss
  12. OT18130
    Terminal Losses accruing in chargeable periods ending after 17 March 2004
  13. OT18131
    Terminal Losses - Example 1
  14. OT18132
    Terminal Losses - Example 2
  15. OT18133
    Terminal Losses - Example 3
  16. OT18135
    Terminal losses accruing in chargeable periods ending before 17 March 2004
  17. OT18140
    Non-Field Expenditure
  18. OT18150
    Oil Allowance
  19. OT18160
    Long-Term Asset Disposals
  20. OT18170
    Transfers of Oil
  21. OT18180
    Treatment of Overriding Royalty
  22. OT18190
    Net Profit Period
  23. OT18200
    Participation Rights