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OT13750 | PRT: non-field expenditure: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents27 entries

  1. OT13760PRT: non-field expenditure - outline
  2. OT13775PRT: non-field expenditure - claims
  3. OT13790PRT: non-field expenditure - prevention of double allowance
  4. OT13810PRT: non-field expenditure - associated company claims
  5. OT13825PRT: non-field expenditure - acquisition of interests in producing fields
  6. OT13840PRT: non-field expenditure - treatment of long-term assets
  7. OT13850PRT: non-field expenditure - receipts, pre 16 March 1983
  8. OT13860PRT: non-field expenditure - receipts, post 15 March 1983
  9. OT13875PRT: non-field expenditure - bottom hole contributions
  10. OT13900PRT: non-field expenditure - receipts: extended production tests
  11. OT13910PRT: non-field expenditure - disallowable expenditure
  12. OT13925PRT: non-field expenditure - non-arm's length expenditure
  13. OT13940PRT: non-field expenditure - designated area
  14. OT13950PRT: non-field expenditure - abortive exploration expenditure: basic conditions
  15. OT13960Non-field expenditure - abortive exploration expenditure: 'Is not, and is unlikely to become allowable for a field'
  16. OT13975Non-field expenditure - exploration and appraisal expenditure: basic conditions
  17. OT13990PRT: non-field expenditure - exploration and appraisal expenditure: expenditure not related to a field
  18. OT14000PRT: non-field expenditure - exploration and appraisal expenditure: searching and ascertaining
  19. OT14010PRT: non-field expenditure: exploration and appraisal expenditure: licence payments
  20. OT14025PRT: non-field expenditure: exploration and appraisal expenditure: onshore expenditure
  21. OT14040PRT: non-field expenditure: exploration and appraisal expenditure: transitional provisions: outline
  22. OT14050PRT: non-field expenditure: exploration and appraisal expenditure: transitional provisions: committed expenditure
  23. OT14060PRT: non-field expenditure - exploration and appraisal expenditure: transitional provisions: supplementary relief
  24. OT14080PRT: non-field expenditure - exploration and appraisal expenditure: transitional provisions - interaction of FA93\S188 and S189
  25. OT14100PRT: non-field expenditure - research expenditure: outline
  26. OT14125PRT: non-field expenditure - research expenditure: basic conditions
  27. OT14140PRT: non-field expenditure - research expenditure: associated companies