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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. OT30000

OT30038 - Capital Gains: Undeveloped Areas: contents

  1. OT30040
    Introduction
  2. OT30041
    Overseas Licences.
  3. OT30042
    Disposals at arms-length
  4. OT30043
    Definitions 1
  5. OT30044
    Definitions 2
  6. OT30045
    Three Dimensional Co-ordinates
  7. OT30046
    Date of conditional disposals
  8. OT30047
    Areas with more than one prospect
  9. OT30048
    Work Programme Obligation
  10. OT30049
    Exploration Work
  11. OT30050
    Appraisal Work
  12. OT30051
    Definition of Oil
  13. OT30052
    Licensed Area
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