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INTERNATIONAL U.K. House of Lords

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

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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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