OT03500 - PRT: Changes - FA93 - Contents
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Outline |
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Abolition of PRT-Taxable and Non-taxable Fields |
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Other consequences of abolition - Non-field expenditure |
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Reduction in Rate of PRT and Interest Cap |
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Apportionment of expenditure between taxable and non-taxable fields |
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Fixed assets and dedicated mobile assets - attribution of income and expenditure |
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Non-dedicated mobile assets |
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Abolition and Tariffs |
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Abolition and TRA |
