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OT21195 | Corporation tax ring fence: the supplementary charge: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents17 entries

  1. OT21200Corporation tax ring fence: the supplementary charge: introduction
  2. OT21202Corporation Tax Ring Fence: The Supplementary Charge: Commencement
  3. OT21204Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Adjusted Ring Fence Profits”
  4. OT21206Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Finance Costs”
  5. OT21209Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Finance Lease” and “Accounts”
  6. OT21215Corporation Tax Ring Fence: The Supplementary Charge: Management Provisions
  7. OT21218Corporation Tax Ring Fence: The Supplementary Charge - Interaction with Ring Fence losses
  8. OT21219Corporation Tax Ring Fence: The Supplementary Charge - No supplementary charge losses or adjusted ring fence losses
  9. OT21220Corporation Tax Ring Fence: The Supplementary Charge - Negative financing costs
  10. OT21221Corporation Tax Ring Fence: The Supplementary Charge - Ring fence trading profit with negative financing costs
  11. OT21222Corporation Tax Ring Fence: The Supplementary Charge - Ring fence trading loss with negative finance costs
  12. OT21223Corporation Tax Ring Fence: The Supplementary Charge - Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
  13. OT21224Corporation Tax Ring Fence: The Supplementary Charge - Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs
  14. OT21228The supplementary charge: restriction of relief for decommissioning expenditure: overview
  15. OT21230The supplementary charge: restriction of relief for decommissioning expenditure: the amount of restriction
  16. OT21231The supplementary charge: increase of relief for decommissioning expenditure where it is taken into account for PRT purposes: overview
  17. OT21233The supplementary charge: increase of relief for decommissioning expenditure where it is taken into account for PRT purposes: the amount of additional deduction