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OT16000 | PRT: allowable losses: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents18 entries

  1. OT16050PRT: allowable losses - outline
  2. OT16100PRT: allowable losses - set off against preceding periods
  3. OT16150PRT: allowable losses - set off against future periods
  4. OT16200PRT: allowable losses - set off when production ceases
  5. OT16250PRT: allowable losses - unrelievable field losses
  6. OT16260PRT: allowable losses - unrelievable field losses - link to chargeable periods
  7. OT16270PRT: allowable losses - unrelievable field losses - associated party claims
  8. OT16280PRT: allowable losses - unrelievable field losses - acquisition of interests in producing fields
  9. OT16290PRT: allowable losses - unrelievable field losses - unrelated field expenditure
  10. OT16300PRT: allowable losses - unrelievable field loss: procedures
  11. OT16350PRT: allowable losses - permanent cessation of winning oil
  12. OT16400PRT: allowable losses - unrelievable field losses: permanent cessation of production but further PRT assessable income
  13. OT16450PRT: allowable losses - transfer of licence interests
  14. OT16500PRT: allowable losses - unrelievable field losses: licence transfers: anti-avoidance - background
  15. OT16510PRT: allowable losses - unrelievable field losses: licence transfers - anti-avoidance - details
  16. OT16520PRT: allowable losses - unrelievable field losses: licence transfers - anti-avoidance - examples
  17. OT16550PRT: allowable losses - stranded losses
  18. OT16600PRT: allowable losses - repayment interest