OT15000 - PRT: tariff and disposal receipts: contents

1. OT15010

   Outline
2. OT15025

   Definition Of Tariff Receipts
3. OT15060

   Definition Of Disposal Receipts
4. OT15100

   Definition Of Qualifying Asset
5. OT15150

   Chargeable Field
6. OT15180

   Valuing The Consideration
7. OT15210

   Participators In Common
8. OT15240

   Cessation of Field or Tariff Use
9. OT15250

   Reduction of Disposal Receipts For Tax-Exempt Tariffing Use
10. OT15300

    Restriction of Supplement on Disposal
11. OT15350

    Insurance Receipts
12. OT15400

    Consideration Received by Connected Persons under Avoidance Schemes
13. OT15450

    Transactions not At Arm's Length
14. OT15500

    Use by Connected or Associated Person under Avoidance Schemes
15. OT15540

    Purchase at Place of Extraction
16. OT15580

    Definition of Connected Person
17. OT15600

    Tariff Receipts Allowance
18. OT15625

    Definition of a User Field
19. OT15650

    Qualifying Tariff Receipts
20. OT15675

    Calculation of Participator's Share of Tariff Receipts Allowance
21. OT15700

    Calculation of Tariff Receipts Allowance relating to only part of Throughput
22. OT15725

    Calculation of Tariff Receipts Allowance: Participators in Common
23. OT15750

    Qualifying Tariff Receipts referable to Different Periods
24. OT15760

    Qualifying Tariff Receipts referable to Different Periods – Example 1
25. OT15770

    Qualifying Tariff Receipts referable to Different Periods – Example 2