| OT30001 | Introduction |
| OT30010 | Licences. Brief
History. |
| OT30011 | Landward Licences. |
| OT30012 | Seaward Licences. |
| OT30013 | Licences. Additional
Background Information. |
| OT30014 | Reasons for Changes in
Licensees. |
| OT30015 | DTI Consent to Licence
Transfer. |
| OT30020 | Farm Outs. Meaning. |
| OT30021 | Farm Outs.
Exploration. |
| OT30022 | Farm Outs.
Developments. |
| OT30023 | Farm Outs.
Production. |
| OT30040 | Undeveloped Areas.
Introduction. FA 1988. |
| OT30041 | Undeveloped Areas.
Overseas Licences. |
| OT30042 | Undeveloped Areas.
TCGA92\s194. |
| OT30043 | Undeveloped Areas.
Definition of Licence and Foreign Oil Concession. |
| OT30044 | Undeveloped Area.
Definition. |
| OT30045 | Undeveloped Area.
Definition. 3D Co-ordinates. |
| OT30046 | Undeveloped Area.
Conditional Disposal. |
| OT30047 | Undeveloped Area. Multi
Prospect. |
| OT30048 | Undeveloped Area. Work
Programme Obligation. |
| OT30049 | Undeveloped Area.
Exploration Work. |
| OT30050 | Undeveloped Area.
Appraisal Work. |
| OT30051 | Undeveloped Area.
Definition of Oil. |
| OT30052 | Undeveloped Area.
Licensed Area. |
| OT30075 | Computational Points.
Full Disposal. No Cash Consideration. |
| OT30076 | Computational Point. Full
Disposal. Cash Consideration. |
| OT30077 | Computational Point. Part
Disposal. Definition. |
| OT30078 | Computational Points.
Part Disposal. No Cash Consideration. |
| OT30079 | Computational Points.
Part Disposal. Cash Consideration. |
| OT30080 | Computational Points.
Indexation. Capital Allowances. Loss Restriction. |
| OT30081 | Computational Points.
Earn-Ins. |
| OT30100 | Drilling Expenditure.
Introduction. TCGA92\s195. |
| OT30101 | Drilling Expenditure.
Amount for Deduction. Section 195(1). |
| OT30102 | Drilling Expenditure.
Amount for Deduction. Further Requirements. |
| OT30103 | Drilling Expenditure.
Prohibition of Double Deduction. Section 195(5) |
| OT30104 | Drilling Expenditure.
Pre-trading. Section 195(6). |
| OT30105 | Drilling Expenditure.
Part Disposal of Licence. Section 195(7). |
| OT30106 | Drilling Expenditure.
Intangible Drilling Costs of Production Wells. |
| OT30120 | Disposal of Field
Interests. |
| OT30130 | Consideration Other Than
Cash. Introduction. TCGA92\s17. |
| OT30131 | Consideration Other Than
Cash. Subordinated Interests. |
| OT30132 | Consideration Other Than
Cash. Development Carry. |
| OT30133 | Consideration Other Than
Cash. Licence Swaps. |
| OT30134 | Consideration Other Than
Cash. Work Obligation. |
| OT30135 | Consideration Other Than
Cash. Agreement of Farmer-in. |
| OT30136 | Consideration Other Than
Cash. Post Transaction Valuations. |
| OT30150 | Allowable Costs.
Introduction. |
| OT30151 | Allowable Costs. Drilling
Costs. |
| OT30152 | Allowable Costs. Wasting
Asset Rules. |
| OT30153 | Allowable Costs. Wasting
Asset Rules. March 1982 Rebasing. |
| OT30154 | Allowable Costs. Wasting
Assets Rules. March 1982 Rebasing. Apportionments. |
| OT30155 | Allowable Costs. Wasting
Assets Rules. March 1982 Rebasing. Actual CGT Cost of Licence
NIL. |
| OT30160 | Allowable Costs. Part
Disposals. |
| OT30200 | Rebasing of Assets Held
at 31 March 1982. |
| OT30201 | Rebasing of Assets Held
at 31 March 1982. Election for Universal Rebasing at 31 March 1982.
TCGA92\s35(5) |
| OT30300 | Valuation of Oil Assets
(including shares). |
| OT30301 | Valuation of Oil Assets
(including shares). Post Transaction Valuations. |
| OT30302 | Valuation of Oil Assets
(including shares). Post Transaction Valuations. Procedure. |
| OT30305 | Valuation of Oil Assets
(including shares). Principles of Valuation. |
| OT30306 | Valuation of Oil Assets
(including shares). Principles of Valuation. Meaning of Market
Value. |
| OT30307 | Valuation of Oil Assets
(including shares). Principles of Valuation. Prudent Lotting. |
| OT30308 | Valuation of Oil Assets
(including shares). Principles of Valuation. The Hypothetical
Purchaser. |
| OT30309 | Valuation of Oil Assets
(including shares). Principles of Valuation. The Special
Purchaser. |
| OT30310 | Valuation of Oil Assets
(including shares). Principles of Valuation. Information Available
at the Valuation Date. |
| OT30311 | Valuation of Oil Assets
(including shares). Principles of Valuation. Incorrect Methods of
Valuation. |
| OT30320 | Valuation of Oil Assets
(including shares). Third Party Information and Information
Sources. |
| OT30321 | Valuation of Oil Assets
(including shares): Third Party Information and Information
Sources. Using Wood MacKenzie. |
| OT30330 | Valuation of Oil Assets
(including shares): Methodology. Overview |
| OT30331 | Valuation of Oil Assets
(including shares): Methodology. Fields. Discounted Cash Flow.
Process |
| OT30332 | Valuation of Oil Assets
(including shares): Methodology. Fields. Discounted Cash Flow.
Inputs |
| OT30333 | Valuation of Oil Assets
(including shares): Methodology. Fields. Discounted Cash Flow.
Inputs |
| OT30334 | Valuation of Oil Assets
(including shares): Methodology. Discount Rates & Risking |
| OT30335 | Valuation of Oil Assets
(including shares): Methodology. Discount Rates and Risking |
| OT30336 | Valuation of Oil Assets
(including shares): Methodology. Discount Rates and Risking |
| OT30350 | Valuation of Oil Assets
(including shares): Methodology. Prospects |
| OT30360 | Valuation of Oil Assets
(including shares): Methodology. Exploration Acreage |
| OT30370 | Valuation of Oil Assets
(including shares): 31 March 1982. Unquoted Shares |
| OT30380 | Valuation of Oil Assets
(including shares): 31 March 1982 |
| OT30381 | Valuation of Oil Assets
(including shares): 31 March 1982. Cash Flow Assumptions |
| OT30382 | Valuation of Oil Assets
(including shares): 31 March 1982. Unexplored Areas |
| OT30383 | Valuation of Oil Assets
(including shares): 31 March 1982. Prospects |
| OT30400 | Loss Restriction |
| OT30401 | Oil Industry Assets |
| OT30402 | Loss Restrictions |
| OT30450 | Ring Fence Extension TCGA
92\s197 and s198 |
| OT30451 | Material Disposals TCGA
92\s197 |
| OT30452 | Non-Material
Disposals |
| OT30453 | Ring Fence Rules |
| OT30470 | Roll-over Relief. Licence
Assets |
| OT30471 | Assets Used in Connection
with Oil Fields |
| OT30500 | Unitisations:
Introduction |
| OT30501 | An Outline of Unitisation
Agreements |
| OT30502 | Intrepretation of
Unitisation Agreements |
| OT30503 | Unitisation or
Redetermination Adjustment Payments |
| OT30504 | Unitisation: Dissection
of Payments |
| OT30505 | Unitisation: Interest
Element |
| OT30506 | Unitisation:
Reimbursement of Historic Costs |
| OT30801 | Non-Residents:
Introduction |
| OT30803 | Non-Residents: The
General Charge |
| OT30805 | Non-Residents: Disposals
within TCGA92\s276 |
| OT30810 | Non-Residents:
Exploration or Exploitation Rights |
| OT30813 | Non-Residents:
Illustrative Agreements. General |
| OT30815 | Non-Residents:
Illustrative Agreements. Characteristics |
| OT30818 | Non-Residents:
Illustrative Agreements and TCGA92\s276 |
| OT30820 | Non-Residents:
Exploration or Exploitation Activities |
| OT30823 | Non-Residents:
Exploration or Exploitation Assets |
| OT30825 | Non-Residents:
Non-Dedicated Mobile Assets |
| OT30828 | Non-Residents: Branch
Exit Charges - Introduction |
| OT30830 | Non-Residents: Branch
Exit charges - The General Rule |
| OT30833 | Non-Residents: Branch
Exit Charges - Dedicated Mobile Assets |
| OT30835 | Non-Residents: Special
Exit Charges - Non-Mobile Assets held by UK Branch |
| OT30838 | Non-Residents: Exit
Charges - Assets Situated in UKCS Used by Foreign Fields |
| OT30840 | Non-Residents: Unquoted
Shares |
| OT30845 | Non-Residents:
Intra-Group Transfers |
| OT30850 | Non-Residents: Double
Taxation Agreements - General |
| OT30853 | Non-Residents: Double
Taxation Agreements - Netherlands |
| OT30855 | Non-Residents: Double
Taxation Agreements - Canada |
| OT30858 | Non-Residents: Immovable
Property |
| OT30860 | Non-Residents:
Administration and Payment of Tax |
| OT30870 | Appendix 1 |
| OT30871 | Appendix 2 |
