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OT26080 | Capital Allowances: Exploration Expenditure Supplement: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents13 entries

  1. OT26081Capital Allowances: Exploration Expenditure Supplement: Introduction
  2. OT26083Capital Allowances: Exploration Expenditure Supplement: Qualifying Companies and Qualifying Expenditure
  3. OT26085Capital Allowances: Exploration Expenditure Supplement: Accounting periods
  4. OT26087Capital Allowances: Exploration Expenditure Supplement: Unrelieved Group Ring Fence Profits
  5. OT26088Capital Allowances: Exploration Expenditure Supplement: Relevant percentage for calculating the EES
  6. OT26090Capital Allowances: Exploration Expenditure Supplement: Pre-Commencement Supplement
  7. OT26091Capital Allowances: Exploration Expenditure Supplement: Licence disposals and group relief - reductions to the pre-commencement mixed pool
  8. OT26092Capital Allowances: Exploration Expenditure Supplement: Claims for pre-commencement EES
  9. OT26095Capital Allowances: Exploration Expenditure Supplement: Post-Commencement Period
  10. OT26097Capital Allowances: Exploration Expenditure Supplement: Ring fence losses and Qualifying E&A losses
  11. OT26098Capital Allowances: Exploration Expenditure Supplement: Pools of qualifying E&A losses and non qualifying losses
  12. OT26099Capital Allowances: Exploration Expenditure Supplement: Post-commencement EES - Using the pools
  13. OT26100Capital Allowances: Exploration Expenditure Supplement: Post commencement EES pools - Straddling periods