OT15000 - PRT: Tariff and Disposal Receipts - Contents

OT15010Outline
OT15025Definition Of Tariff Receipts
OT15060Definition Of Disposal Receipts
OT15100Definition Of Qualifying Asset
OT15150Chargeable Field
OT15180Valuing The Consideration
OT15210Participators In Common
OT15240Cessation Of Field Or Tariff Use
OT15250Reduction of Disposal Receipts For Tax-Exempt Tariffing Use
OT15300Restriction Of Supplement On Disposal
OT15350Insurance Receipts
OT15400Consideration Received By Connected Persons Under Avoidance Schemes
OT15450Transactions Not At Arm's Length
OT15500Use By Connected Or Associated Person Under Avoidance Schemes
OT15540Purchase At Place Of Extraction
OT15580Definition Of Connected Person
OT15600Outline, Tariff Receipts Allowance
OT15625Definition of a User Field, OTA83/S9(5)
OT15650Qualifying Tariff Receipts, OTA83/S9(6)
OT15675Calculation of Participator's Share of TRA
OT15700TRA Calculation: Tariff relating to only part of Throughput
OT15725Calculation of TRA: Participators in Common
OT15750Qualifying Tariff Receipts referable to Different Periods, OTA83/SCH3/PARAS4-6 *




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