OT18000 - PRT Transfer of Licence Interests - Contents
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Outline |
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Procedures |
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Unused Expenditure Relief |
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Unused Losses |
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Accumulated Capital Expenditure (or Safeguard Capital Base) |
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Exempt Gas |
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Successive Transfers |
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Provisional Expenditure Allowance |
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Licence Debit / Credit, |
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Payments on Account |
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Surrender of New Participator's Loss |
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Terminal Losses accruing in chargeable period ending after 17 March 2004 |
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Terminal Losses - Example 1 |
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Terminal Losses - Example 2 |
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Terminal Losses - Example 3 |
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Terminal losses accruing in chargeable periods ending before 17 March 2004 |
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Non-Field Expenditure |
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Oil Allowance |
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Long-Term Asset Disposals |
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Transfers of Oil |
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Treatment of Overriding Royalty |
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Net Profit Period |
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Participation Rights |
