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OTUPDATE100430 - Oil Taxation Manual - HMRC internal manual
An overview of the law and practice for the oil fiscal regime, in particular Petroleum Revenue Tax, ring fence Corporation Tax and the supplementary charge
Perth and kinross
United kingdom
Work programme
Arms length
Light oils
Non arms length disposals
Light gases
Field specific
Commingled systems
Allocation methods
Re injected gas
Long term assets
Use of assets outside taxable fields
Spreading elections
Provisional expenditure allowance
Disposal receipts
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