HL Petroleum revenue tax – Tariff receipts from providing the use of a pipeline and other facilities to another oil field – Tariff receipts allowance – Whether allowance to be calculated by reference to the totality of receipts from a user field or each amount separately which is paid for the use of separate qualifying assets – Oil Taxation Act 1983, ss 6-9, Sch 3, paras 1(2), 2(1).
[1991] UKHL TC – 64 – 498, [1992] STC 28, [1991] STI 1149, 64 TC 498
Bailii
Oil Taxation Act 1983
England and Wales
Taxes – Other
Updated: 10 January 2022; Ref: scu.559768