Oil Taxation Manual

OT03550 - PRT: Changes - FA93 - Tariff Receipts Allowance (TRA)

Following the general scheme of the FA93 changes, FA93\S193(1) provides that Tariff Receipts Allowance is no longer available for tariffs paid by 바카라 사이트渘on-taxable바카라 사이트� to 바카라 사이트渢axable바카라 사이트� fields (OTA83\S9(5)). TRA however continues to be available to principal fields which are 바카라 사이트渢axable바카라 사이트� fields where the user field is also a 바카라 사이트渢axable바카라 사이트� field.

FA93\S193(1) also adds a new OTA83\S9(5A), which has the effect that no further Foreign Field Orders may be made after 30 June 1993 (see OT13550).

As a result tariffs paid by fields, not previously designated foreign fields and are outside UK jurisdiction, will be treated in the same way as tariffs paid by 바카라 사이트渘on-taxable바카라 사이트� fields in that they will not be available for TRA.