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Contents

Official guidance

Oil Taxation Manual

OT22000 · Interest and Financing - contents

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OT22001 · Interest and Financing - Introduction
OT22002 · Interest and Financing: Transactions across the Ring Fence
OT22005 · Interest and Financing: Summary of the Statutory Provisions
OT22006 · Interest and Financing: Qualifying Loans
OT22009 · Interest and Financing: Replacement and Rescheduled Borrowing
OT22012 · Interest and Financing: Excluded Loan Relationship debits and credits
OT22013 · Interest and Financing: Charges paid to associates
OT22014 · Interest and Financing: Charges which were not allowed against Ring Fence profits
OT22020 · Interest and Financing: Sale and leaseback finance charges
OT22030 · Interest and Financing: The Debt Cap

Interest and Financing - contents
Interest and Financing: Charges paid to associates

OT22013 | Interest and Financing: Charges paid to associates

From HM Revenue & Customs · Oil Taxation Manual

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