THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS v PERENCO UK LIMITED [2023] UKUT 00169 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Bacon and Judge Mark Baldwin on 19 July 2023
PETROLEUM REVENUE TAX 바카라 사이트” Oil Taxation Act 1975 Schedule 3, paragraph 8바카라 사이트”Expenditure by gas terminal owner on terminal modifications to comply with environmental regulations바카라 사이트”Reimbursement by owners of oil fields using the services of the terminal of a pro rata share of that expenditure pursuant to contractual arrangements바카라 사이트”Whether the expenditure was to that extent 바카라 사이트śmet directly or indirectly바카라 사이트ť by a person other than the terminal owner바카라 사이트”no바카라 사이트”appeal dismissed
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Published 20 July 2023