OT18000 - PRT transfer of licence interests contents

1. OT18020

   Outline
2. OT18030

   Procedures
3. OT18040

   Unused Expenditure Relief
4. OT18050

   Unused Losses
5. OT18060

   Accumulated Capital Expenditure (or Safeguard Capital Base)
6. OT18070

   Exempt Gas
7. OT18080

   Successive Transfers
8. OT18090

   Provisional Expenditure Allowance
9. OT18100

   Royalty Payments
10. OT18110

    Payments on Account
11. OT18120

    Surrender of New Participator’s Loss
12. OT18130

    Terminal Losses accruing in chargeable periods ending after 17 March 2004
13. OT18131

    Terminal Losses - Example 1
14. OT18132

    Terminal Losses - Example 2
15. OT18133

    Terminal Losses - Example 3
16. OT18135

    Terminal losses accruing in chargeable periods ending before 17 March 2004
17. OT18140

    Non-Field Expenditure
18. OT18150

    Oil Allowance
19. OT18160

    Long-Term Asset Disposals
20. OT18170

    Transfers of Oil
21. OT18180

    Treatment of Overriding Royalty
22. OT18190

    Net Profit Period
23. OT18200

    Participation Rights