United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_498.html
Cite as: 64 TC 498, [1992] STC 28, [1991] UKHL TC_64_498, [1991] STI 1149

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BP Oil Development Ltd v Inland Revenue Commissioners [1991] UKHL TC_64_498 (12 December 1991)

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).

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