Tariff receipts | Croner-i Tax and Accounting

Acquisition/disposal other than at arm's length

Legislation/Regulatory – FA94 s. 238 ; OTA83 Sch. 2, para. 5

Allowance

Amount

Legislation/Regulatory – OTA83 s. 9(2)

Cash equivalent

Legislation/Regulatory – OTA83 s. 9(4)

Gas banking schemes

Legislation/Regulatory – OTA83 s. 9(10)

Generally

Legislation/Regulatory – FA93 s. 193

Measurement

Legislation/Regulatory – OTA83 s. 9(9)

Participator's share

Legislation/Regulatory – OTA83 Sch. 3

Qualifying receipts

Legislation/Regulatory – OTA83 Sch. 3

Reduction

Legislation/Regulatory – OTA83 s. 9(1)

User field

Legislation/Regulatory – OTA83 s. 9

Assets

Expenditure supplement

Legislation/Regulatory – OTA75 s. 3(5A)

Generating

Legislation/Regulatory – FA88 s. 139

Long-term, apportioned expenditure on

Legislation/Regulatory – OTA75 s. 3(7)

Chargeable

Legislation/Regulatory – OTA83 s. 6

Disposal of assets producing

Legislation/Regulatory – FA94 s. 238 ; OTA83 Sch. 2, para. 5

Foreign user fields

Legislation/Regulatory – ESC I4

Pipelines, election option

– see Pipelines

Qualifying, meaning

Legislation/Regulatory – OTA83 s. 9(6)

Returns

Legislation/Regulatory – OTA83 s. 10

Tax-exempt