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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
4 January 2024 - See all updates
  1. Back to contents
  2. OT03000
  3. OT08900

OT14600 - PRT: associated party transactions: contents

  1. OT14610
    General Objectives
  2. OT14620
    Scope of Application
  3. OT14640
    Types of Expenditure Affected
  4. OT14660
    Interest and other pecuniary obligation
  5. OT14680
    Hiring of assets
  6. OT14700
    Services
  7. OT14720
    Provision of fuel oil
  8. OT14740
    Insurance
  9. OT14760
    Direct insurance with a captive
  10. OT14780
    Indirect insurance with a captive
  11. OT14800
    Insurance - information
  12. OT14840
    Oil Insurance Ltd
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