OT21700 | Corporation Tax Ring Fence: Energy Profits Levy: Contents

Contents23 entries

1. OT21705Energy Profits Levy: Introduction
2. OT21710Energy Profits Levy: Commencement, cessation and straddling accounting periods
3. OT21715Energy Profits Levy: The rate of EPL
4. OT21720Energy Profits Levy: Levy profits and loss
5. OT21725Energy Profits Levy: Additional expenditure
6. OT21730Energy Profits Levy: Investment expenditure
7. OT21735Energy Profits Levy: Meaning of capital expenditure
8. OT21740Energy Profits Levy: Meaning of operating expenditure
9. OT21745Energy Profits Levy: Meaning of leasing expenditure
10. OT21750Energy Profits Levy: Meaning of decarbonisation expenditure
11. OT21755Energy Profits Levy: Oil-related activities 
12. OT21760Energy Profits Levy: Disqualifying purposes  
13. OT21765Energy Profits Levy: Financing and decommissioning costs
14. OT21770Energy Profits Levy: Recycling etc of assets to generate relief  
15. OT21775Energy Profits Levy: When investment expenditure is incurred 
16. OT21780Energy Profits Levy: Meaning of financing costs  
17. OT21785Energy Profits Levy: Meaning of decommissioning costs  
18. OT21790Energy Profits Levy: PRT repayments 
19. OT21795Energy Profits Levy: Loss relief and group relief  
20. OT21800Energy Profits Levy: Example of calculating levy profits and loss 
21. OT21805Energy Profits Levy: Administration of EPL: EPL as an amount of CT  
22. OT21810Energy Profits Levy: Requirement to provide information about payments of EPL  
23. OT21815Energy Profits Levy: Energy Security Investment Mechanism