Links: Home | swarblaw - law discussions

swarb.co.uk - law index


These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.  















Taxes - Other - From: 1991 To: 1991

This page lists 1 cases, and was prepared on 02 April 2018.

 
BP Oil Development Ltd v Inland Revenue Commissioners [1991] UKHL TC_64_498; [1992] STC 28; [1991] STI 1149; 64 TC 498
12 Dec 1991
HL

Taxes - Other
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).
Oil Taxation Act 1983
[ Bailii ]
 
Copyright 2014 David Swarbrick, 10 Halifax Road, Brighouse, West Yorkshire HD6 2AG.