OT20200 - Corporation Tax General: Contents

OT20201Background
OT20202Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Introduction
OT20203Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Exploration
OT20204Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Production
OT20205Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Abandonment
OT20206Payments under Licences.
OT20250Commencement
OT20251World-wide Activities
OT20252Small quantity of oil
OT20254Link with mining
OT20255Cessation
OT20300Take or Pay Gas Sales Contracts
OT20310Sales of Oil Introduction. ICTA88\s493
OT20311Sales of Oil etc. Non-arm's length
OT20312Sales of Oil etc. Disposals. ICTA88\s493(1)
OT20313Sales of Oil etc. Appropriations.
OT20314Sales of Oil etc. Other non-arm's length transactions.
OT20315Sales of Oil etc. Nomination scheme. Adjustments Ignored.
OT20320Currency Differences and Section 493. Introduction.
OT20321Currency Differences. Bases used for conversion.
OT20322Currency Differences. Possible Scenarios.
OT20330Transfer Pricing. Introduction.
OT20331Transfer Pricing. Pre-CTSA.
OT20332Transfer Pricing. CTSA Periods.
OT20333Transfer Pricing. Disputes.
OT20334Advance Pricing Agreements.
OT20340Non-sterling functional currency.




Home | Main Contents | Manual Contents

Top