OT15000 - PRT: Tariff and Disposal Receipts - Contents
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Outline |
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Definition Of Tariff Receipts |
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Definition Of Disposal Receipts |
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Definition Of Qualifying Asset |
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Chargeable Field |
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Valuing The Consideration |
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Participators In Common |
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Cessation of Field or Tariff Use |
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Reduction of Disposal Receipts For Tax-Exempt Tariffing Use |
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Restriction of Supplement on Disposal |
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Insurance Receipts |
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Consideration Received by Connected Persons under Avoidance Schemes |
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Transactions not at Arm's Length |
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Use by Connected or Associated Person under Avoidance Schemes |
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Purchase at Place of Extraction |
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Definition of Connected Person |
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Tariff Receipts Allowance |
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Definition of a User Field |
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Qualifying Tariff Receipts |
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Calculation of Participator's Share of Tariff Receipts Allowance |
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Calculation of Tariff Receipts Allowance relating to only part of Throughput |
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Calculation of Tariff Receipts Allowance: Participators in Common |
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Qualifying Tariff Receipts referable to Different Periods |
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Qualifying Tariff Receipts referable to Different Periods - Example 1 |
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Qualifying Tariff Receipts referable to Different Periods - Example 2 |
