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OT20200 | Corporation tax general: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents18 entries

  1. OT20201Corporation tax general: background
  2. OT20202Corporation tax general: overview of the main types of costs incurred in oil exploration and production - introduction
  3. OT20203Corporation tax general: overview of the main types of costs incurred in oil exploration and production - exploration
  4. OT20204Corporation tax general: overview of the main types of costs incurred in oil exploration and production - production
  5. OT20205Corporation tax general: overview of the main types of costs incurred in oil exploration and production - decommissioning and abandonment
  6. OT20206Corporation tax general: payments under Licences
  7. OT20250Corporation tax general: commencement of trade
  8. OT20251Corporation tax general: world-wide activities
  9. OT20252Corporation tax general: sale of a small quantity of oil
  10. OT20254Corporation tax general: link with mining
  11. OT20255Corporation tax general: cessation of trade
  12. OT20300Corporation tax general: take or pay gas sales contracts
  13. OT20310Corporation tax general: intangible fixed assets - oil licences
  14. OT20315Intangible fixed assets - oil licences - exclusion from the scheme
  15. OT20400Corporation tax general: EU emissions trading scheme - introduction
  16. OT20405Corporation tax general: EU emissions trading scheme - phase I
  17. OT20410Corporation tax general: EU emissions trading scheme - phase II
  18. OT20415Corporation tax general: EU emissions trading scheme - phases III and IV