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Official guidance
Oil Taxation Manual

OT12000 · PRT: supplement

  • OT12025 · Outline
  • OT12050 · Eligible expenditure: summary
  • OT12075 · Claims to supplement
  • OT12100 · Bringing about the commencement of winning or transporting oil
  • OT12150 · Bringing about the commencement: searching for oil
  • OT12200 · Bringing about the commencement: field development
  • OT12250 · Ascertaining the extent of oil-bearing area
  • OT12300 · Substantially improving the rate at which oil can be won
  • OT12350 · Providing installations for initial treatment or storage
  • OT12400 · Overheads
  • OT12450 · Apportionment of expenditure
  • OT12500 · Expenditure partly to generate tariff receipts
  • OT12550 · Hired assets
  • OT12575 · Contractor financing
  • OT12625 · Disposal receipts: supplement restriction
  • OT12650 · Net profit period
  • OT12700 · Recalculated net profit period
  • OT12725 · Loss following net profit period
  • OT12750 · Interaction with other provisions
  1. PRT: expenditure: contents
  2. PRT: supplement: contents

OT12000 | PRT: supplement: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents19 entries

  1. OT12025PRT: supplement - outline
  2. OT12050PRT: supplement - eligible expenditure: summary
  3. OT12075PRT: supplement - claims to supplement
  4. OT12100PRT: supplement - bringing about the commencement of winning or transporting oil
  5. OT12150PRT: supplement - bringing about the commencement: searching for oil
  6. OT12200PRT: supplement - bringing about the commencement: field development
  7. OT12250PRT: supplement - ascertaining the extent of oil-bearing area
  8. OT12300PRT: supplement - substantially improving the rate at which oil can be won
  9. OT12350PRT: supplement - providing installations for initial treatment or storage
  10. OT12400PRT: supplement - overheads
  11. OT12450PRT: supplement - apportionment of expenditure
  12. OT12500PRT: supplement - expenditure partly to generate tariff receipts
  13. OT12550PRT: supplement - hired assets
  14. OT12575PRT: supplement - contractor financing
  15. OT12625PRT: supplement - disposal receipts: supplement restriction
  16. OT12650PRT: supplement - net profit period
  17. OT12700PRT: supplement - recalculated net profit period
  18. OT12725PRT: supplement - loss following net profit period
  19. OT12750PRT: supplement - interaction with other provisions
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