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HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT30000

OT30125 - Capital gains: consideration other than cash: contents

  1. OT30130
    Introduction
  2. OT30131
    Subordinated interests
  3. OT30132
    Development Carry
  4. OT30134
    Work Obligation
  5. OT30135
    Agreement of the Farmer In to valuation
  6. OT30136
    Licence swaps: Licence Only Consideration – disposals made on or after 22 April 2009
  7. OT30137
    Licence swaps: Mixed consideration received – disposals made on or after 22 April 2009 (1)
  8. OT30138
    Licence swaps: Mixed consideration received – disposals made on or after 22 April 2009 (2)
  9. OT30139
    Licence swaps: Reimbursed expenditure
  10. OT30140
    Time at which non-licence consideration and value of a licence are determined
  11. OT30145
    Definitions
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