OT03500 - PRT: Changes - FA93: contents
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OT03510Outline
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OT03515Abolition of PRT-Taxable and Non-taxable Fields
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OT03520Other consequences of abolition - Non-field expenditure
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OT03525Reduction in Rate of PRT and Interest Cap
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OT03530Apportionment of expenditure between taxable and non-taxable fields
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OT03535Fixed assets and dedicated mobile assets - attribution of income and expenditure
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OT03540Non-dedicated mobile assets
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OT03545Abolition and Tariffs
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OT03550Abolition and TRA