Skip to content

Contents

Official guidance

Oil Taxation Manual

OT11000 · PRT: Long-Term Assets

Find in this level

OT11025 · Outline
OT11050 · Basic conditions for relief
OT11100 · Non-dedicated mobile assets
OT11150 · Dedicated mobile assets
OT11200 · Exempt gas and deballasting
OT11250 · Associated assets
OT11300 · Remote associated assets
OT11350 · Assets no longer in use for principal field
OT11400 · Assets used for more than one field
OT11500 · Brought-in assets
OT11600 · Subsequent use of assets outside taxable fields
OT11700 · Connected parties

PRT: expenditure: contents
PRT: Long-Term Assets: contents

OT11000 | PRT: Long-Term Assets: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents12 entries

OT11025PRT: long-term assets - outline
OT11050PRT: long-term assets - basic conditions for relief
OT11100PRT: long-term assets - non-dedicated mobile assets
OT11150PRT: long-term assets - dedicated mobile assets
OT11200PRT: long-term assets - exempt gas and deballasting
OT11250PRT: long-term assets - associated assets
OT11300PRT: long-term assets - remote associated assets
OT11350PRT: long-term assets - assets no longer in use for principal field
OT11400PRT: long-term assets - assets used for more than one field
OT11500PRT: long-term assets - brought-in assets
OT11600PRT: long-term assets - subsequent use of assets outside taxable fields
OT11700PRT: long-term assets - connected parties