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Environment
Energy infrastructure
Oil, gas and coal

HMRC internal manual

Oil Taxation Manual

From:: HM Revenue & Customs
Published: 13 March 2016
Updated:: 4 January 2024 - See all updates

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Contents
OT60000
OT60015

OT60030 - Transferable tax history - The start date

Any sale of an interest in a UK oil licence that is approved by the NSTA on or after 1 November 2018 can apply the TTH mechanism.

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