OT15800 - PRT: tax-exempt tariffing receipts: contents

  1. OT15810
    Outline
  2. OT15820
    Definition
  3. OT15830
    Definition of New and Existing Fields
  4. OT15840
    Foreign Fields
  5. OT15850
    Transmedian Fields
  6. OT15860
    Definition of Qualifying Existing Field
  7. OT15870
    Excepted Assets 鈥� Assets Wholly Situated in Existing Field
  8. OT15880
    Excepted Assets 鈥� Tankers and Tanker Loaded Fields
  9. OT15890
    Excepted Assets 鈥� Excess Capacity Election
  10. OT15900
    Transitional Provision
  11. OT15905
    Operation of Transitional Provisions
  12. OT15910
    Tax-Exempt Tariffing Receipts 鈥� Related Expenditure
  13. OT15920
    Cost allocation 鈥� Modified Approach
  14. OT15925
    Cost allocation 鈥� Application of the Modified Approach
  15. OT15930
    Participators in Common and Connected Person Transactions
  16. OT15940
    Cost allocation 鈥� Calculation