OT21400 | Corporation tax ring fence: field allowance: contents

Contents14 entries

1. OT21401Field allowance: the background and underlying policy
2. OT21405Field allowance: what is the field allowance?
3. OT21407Field allowance: previously decommissioned fields
4. OT21410Field allowance: definition of a qualifying field
5. OT21415Field allowance: the total amount of field allowance available, new oil fields
6. OT21418Field allowance: the total amount of field allowance available, additionally developed oil fields
7. OT21420Field allowance: overview of the amount available
8. OT21425Field allowance: the unactivated amount of a field allowance
9. OT21430Field allowance: amount of field allowance for an accounting period where equity share is unchanged
10. OT21435Field allowance: amount of field allowance for an accounting period where equity share changes
11. OT21440Field allowance: transfer of field allowance where the equity share changes
12. OT21445Field allowance: application of field allowance after changes to adjusted ring fence profits
13. OT21450Field allowance: changes to the legislation may be made by regulation
14. OT21455Field allowance: authorisation of development