OT30000 - Capital Gains: Contents

OT30001Introduction
OT30010Licences. Brief History.
OT30011Landward Licences.
OT30012Seaward Licences.
OT30013Licences. Additional Background Information.
OT30014Reasons for Changes in Licensees.
OT30015DTI Consent to Licence Transfer.
OT30020Farm Outs. Meaning.
OT30021Farm Outs. Exploration.
OT30022Farm Outs. Developments.
OT30023Farm Outs. Production.
OT30040Undeveloped Areas. Introduction. FA 1988.
OT30041Undeveloped Areas. Overseas Licences.
OT30042Undeveloped Areas. TCGA92\s194.
OT30043Undeveloped Areas. Definition of Licence and Foreign Oil Concession.
OT30044Undeveloped Area. Definition.
OT30045Undeveloped Area. Definition. 3D Co-ordinates.
OT30046Undeveloped Area. Conditional Disposal.
OT30047Undeveloped Area. Multi Prospect.
OT30048Undeveloped Area. Work Programme Obligation.
OT30049Undeveloped Area. Exploration Work.
OT30050Undeveloped Area. Appraisal Work.
OT30051Undeveloped Area. Definition of Oil.
OT30052Undeveloped Area. Licensed Area.
OT30075Computational Points. Full Disposal. No Cash Consideration.
OT30076Computational Point. Full Disposal. Cash Consideration.
OT30077Computational Point. Part Disposal. Definition.
OT30078Computational Points. Part Disposal. No Cash Consideration.
OT30079Computational Points. Part Disposal. Cash Consideration.
OT30080Computational Points. Indexation. Capital Allowances. Loss Restriction.
OT30081Computational Points. Earn-Ins.
OT30100Drilling Expenditure. Introduction. TCGA92\s195.
OT30101Drilling Expenditure. Amount for Deduction. Section 195(1).
OT30102Drilling Expenditure. Amount for Deduction. Further Requirements.
OT30103Drilling Expenditure. Prohibition of Double Deduction. Section 195(5)
OT30104Drilling Expenditure. Pre-trading. Section 195(6).
OT30105Drilling Expenditure. Part Disposal of Licence. Section 195(7).
OT30106Drilling Expenditure. Intangible Drilling Costs of Production Wells.
OT30120Disposal of Field Interests.
OT30130Consideration Other Than Cash. Introduction. TCGA92\s17.
OT30131Consideration Other Than Cash. Subordinated Interests.
OT30132Consideration Other Than Cash. Development Carry.
OT30133Consideration Other Than Cash. Licence Swaps.
OT30134Consideration Other Than Cash. Work Obligation.
OT30135Consideration Other Than Cash. Agreement of Farmer-in.
OT30136Consideration Other Than Cash. Post Transaction Valuations.
OT30150Allowable Costs. Introduction.
OT30151Allowable Costs. Drilling Costs.
OT30152Allowable Costs. Wasting Asset Rules.
OT30153Allowable Costs. Wasting Asset Rules. March 1982 Rebasing.
OT30154Allowable Costs. Wasting Assets Rules. March 1982 Rebasing. Apportionments.
OT30155Allowable Costs. Wasting Assets Rules. March 1982 Rebasing. Actual CGT Cost of Licence NIL.
OT30160Allowable Costs. Part Disposals.
OT30200Rebasing of Assets Held at 31 March 1982.
OT30201Rebasing of Assets Held at 31 March 1982. Election for Universal Rebasing at 31 March 1982. TCGA92\s35(5)
OT30300Valuation of Oil Assets (including shares).
OT30301Valuation of Oil Assets (including shares). Post Transaction Valuations.
OT30302Valuation of Oil Assets (including shares). Post Transaction Valuations. Procedure.
OT30305Valuation of Oil Assets (including shares). Principles of Valuation.
OT30306Valuation of Oil Assets (including shares). Principles of Valuation. Meaning of Market Value.
OT30307Valuation of Oil Assets (including shares). Principles of Valuation. Prudent Lotting.
OT30308Valuation of Oil Assets (including shares). Principles of Valuation. The Hypothetical Purchaser.
OT30309Valuation of Oil Assets (including shares). Principles of Valuation. The Special Purchaser.
OT30310Valuation of Oil Assets (including shares). Principles of Valuation. Information Available at the Valuation Date.
OT30311Valuation of Oil Assets (including shares). Principles of Valuation. Incorrect Methods of Valuation.
OT30320Valuation of Oil Assets (including shares). Third Party Information and Information Sources.
OT30321Valuation of Oil Assets (including shares): Third Party Information and Information Sources. Using Wood MacKenzie.
OT30330Valuation of Oil Assets (including shares): Methodology. Overview
OT30331Valuation of Oil Assets (including shares): Methodology. Fields. Discounted Cash Flow. Process
OT30332Valuation of Oil Assets (including shares): Methodology. Fields. Discounted Cash Flow. Inputs
OT30333Valuation of Oil Assets (including shares): Methodology. Fields. Discounted Cash Flow. Inputs
OT30334Valuation of Oil Assets (including shares): Methodology. Discount Rates & Risking
OT30335Valuation of Oil Assets (including shares): Methodology. Discount Rates and Risking
OT30336Valuation of Oil Assets (including shares): Methodology. Discount Rates and Risking
OT30350Valuation of Oil Assets (including shares): Methodology. Prospects
OT30360Valuation of Oil Assets (including shares): Methodology. Exploration Acreage
OT30370Valuation of Oil Assets (including shares): 31 March 1982. Unquoted Shares
OT30380Valuation of Oil Assets (including shares): 31 March 1982
OT30381Valuation of Oil Assets (including shares): 31 March 1982. Cash Flow Assumptions
OT30382Valuation of Oil Assets (including shares): 31 March 1982. Unexplored Areas
OT30383Valuation of Oil Assets (including shares): 31 March 1982. Prospects
OT30400Loss Restriction
OT30401Oil Industry Assets
OT30402Loss Restrictions
OT30450Ring Fence Extension TCGA 92\s197 and s198
OT30451Material Disposals TCGA 92\s197
OT30452Non-Material Disposals
OT30453Ring Fence Rules
OT30470Roll-over Relief. Licence Assets
OT30471Assets Used in Connection with Oil Fields
OT30500Unitisations: Introduction
OT30501An Outline of Unitisation Agreements
OT30502Intrepretation of Unitisation Agreements
OT30503Unitisation or Redetermination Adjustment Payments
OT30504Unitisation: Dissection of Payments
OT30505Unitisation: Interest Element
OT30506Unitisation: Reimbursement of Historic Costs
OT30801Non-Residents: Introduction
OT30803Non-Residents: The General Charge
OT30805Non-Residents: Disposals within TCGA92\s276
OT30810Non-Residents: Exploration or Exploitation Rights
OT30813Non-Residents: Illustrative Agreements. General
OT30815Non-Residents: Illustrative Agreements. Characteristics
OT30818Non-Residents: Illustrative Agreements and TCGA92\s276
OT30820Non-Residents: Exploration or Exploitation Activities
OT30823Non-Residents: Exploration or Exploitation Assets
OT30825Non-Residents: Non-Dedicated Mobile Assets
OT30828Non-Residents: Branch Exit Charges - Introduction
OT30830Non-Residents: Branch Exit charges - The General Rule
OT30833Non-Residents: Branch Exit Charges - Dedicated Mobile Assets
OT30835Non-Residents: Special Exit Charges - Non-Mobile Assets held by UK Branch
OT30838Non-Residents: Exit Charges - Assets Situated in UKCS Used by Foreign Fields
OT30840Non-Residents: Unquoted Shares
OT30845Non-Residents: Intra-Group Transfers
OT30850Non-Residents: Double Taxation Agreements - General
OT30853Non-Residents: Double Taxation Agreements - Netherlands
OT30855Non-Residents: Double Taxation Agreements - Canada
OT30858Non-Residents: Immovable Property
OT30860Non-Residents: Administration and Payment of Tax
OT30870Appendix 1
OT30871Appendix 2




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