OT15800 - PRT: tax-exempt tariffing receipts: contents

1. OT15810

   Outline
2. OT15820

   Definition
3. OT15830

   Definition of New and Existing Fields
4. OT15840

   Foreign Fields
5. OT15850

   Transmedian Fields
6. OT15860

   Definition of Qualifying Existing Field
7. OT15870

   Excepted Assets – Assets Wholly Situated in Existing Field
8. OT15880

   Excepted Assets – Tankers and Tanker Loaded Fields
9. OT15890

   Excepted Assets – Excess Capacity Election
10. OT15900

    Transitional Provision
11. OT15905

    Operation of Transitional Provisions
12. OT15910

    Tax-Exempt Tariffing Receipts – Related Expenditure
13. OT15920

    Cost allocation – Modified Approach
14. OT15925

    Cost allocation – Application of the Modified Approach
15. OT15930

    Participators in Common and Connected Person Transactions
16. OT15940

    Cost allocation – Calculation