OTUPDATE130110 - Oil Taxation: recent changes
Below are details of the amendments that were published on 10 January 2013 (see the update index for all updates)
| Page | Details of update |
| OT00002 | New office address |
| OT00020 | RFCT main rate and SC rate from 24/03/2011 updated |
| OT00030 | Historic references to Royalties removed |
| OT00190 | Page updated for fiscal developments 2009 to 2012 |
| OT01007 | Correction of errors re Non taxable fields (dates) |
| OT03100 | Clarification of when Board will accept that decommissioning has taken place. |
| OT15025 | Clarification of definition of Tariff Receipts |
| OT20255 | Transfer of trade without change of ownership legislation now at CTA10\S940A |
| OT21000 | CT Ring Fence index page updated for renumbering |
| OT21060 | Carry back of decommissioning losses updated for 2012 fiscal changes |
| OT21140 | Office address updated |
| OT21200 | Supplementary Charge - updated for FA2012 |
| OT21202 | Page re-titled Supplementary Charge - General Provisions - updated for FA2012 |
| OT21204 | ‘Adjusted Ring Fence Profits’ changes post 23/03/2012 |
| OT21228 | New page on Restriction of Relief in respect of decommissioning expenditure: Overview |
| OT21230 | New page on Restriction of Relief in respect of decommissioning expenditure: The amount |
| OT21231 | New page on Increase of relief for decommissioning expenditure where taken into account for PRT: Overview |
| OT21233 | New page on Increase of relief for decommissioning expenditure where taken into account for PRT: The amount |
| OT21235 | Page deleted due to renumbering, now at OT21245 |
| OT21240 | New index page for First-Year Allowances for a Ring Fence Trade (was OT2128), new page numbering |
| OT21241 | New number for page old page 21230 |
| OT21242 | New number for page old page 21231 |
| OT21244 | New number for page old page 21233 |
| OT21245 | New number for page old page 21235 |
| OT21246 | New number for page old page 21240 |
| OT21247 | New number for page old page 21245 |
| OT21401 | Field Allowance - background updated for FA 2012 |
| OT21405 | Field Allowance - new material re additionally-developed oil fields |
| OT21410 | Updated for Budget 2012 changes to Field Allowances |
| OT21415 | Updated for Budget 2012 changes to Field Allowances |
| OT21450 | Updated for FA2012 changes to Field Allowances |
| OT26060 | New Page - R&D and Farm-ins |
| OT28045 | Decommissioning expenditure - decommissioning studies and cement plugs |
| OT30825 | Correction to statutory cross reference |