OT15800 - PRT: Tax-Exempt Tariffing Receipts - Contents
Outline |
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Definition |
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Definition of New and Existing Fields |
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Foreign Fields |
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Transmedian Fields |
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Definition of Qualifying Existing Field |
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Excepted Assets - Assets Wholly Situated in Existing Field |
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Excepted Assets - Tankers and Tanker Loaded Fields |
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Excepted Assets - Excess Capacity Election |
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Transitional Provision |
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Operation of Transitional Provisions |
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Tax-Exempt Tariffing Receipts - Related Expenditure |
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Cost allocation - The Modified Approach |
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Cost allocation - Application of the Modified Approach |
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Participators in Common and Connected Person Transactions |
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Cost allocation - Calculation |
