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OT26105 | Capital allowances: ring fence expenditure supplement: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents19 entries

  1. OT26106Capital allowances: ring fence expenditure supplement: introduction
  2. OT26108Capital allowances: ring fence expenditure supplement: conditions for relief - outline
  3. OT26110Capital allowances: ring fence expenditure supplement: relevant percentage for calculating the supplement
  4. OT26115Capital allowances: ring fence expenditure supplement: accounting periods
  5. OT26120Capital allowances: ring fence expenditure supplement: limit on number of accounting periods for which supplement may be claimed
  6. OT26125Capital allowances: ring fence expenditure supplement: unrelieved group ring fence profits
  7. OT26130Capital allowances: ring fence expenditure supplement: pre-commencement supplement
  8. OT26135Capital allowances: ring fence expenditure supplement: qualifying pre-commencement expenditure
  9. OT26140Capital allowances: ring fence expenditure supplement: the mixed pool of qualifying pre-commencement expenditure and supplement
  10. OT26145Capital allowances: ring fence expenditure supplement: pre-commencement mixed pool - reduction in respect of disposal proceeds under the capital allowance act
  11. OT26150Capital allowances: ring fence expenditure supplement: pre-commencement pool - reduction in respect of unrelieved group ring fence profits
  12. OT26155Capital allowances: ring fence expenditure supplement: supplement in respect of a post-commencement period
  13. OT26160Capital allowances: ring fence expenditure supplement: ring fence losses and qualifying and non-qualifying E&A losses
  14. OT26165Capital allowances: ring fence expenditure supplement: ring fence loss - the special rule for straddling periods
  15. OT26170Capital allowances: ring fence expenditure supplement: ring fence losses - post-commencement pools of losses
  16. OT26175Capital allowances: ring fence expenditure supplement: the reference amount for a post-commencement period
  17. OT26180Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of utilised ring fence losses
  18. OT26185Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of unrelieved group ring fence profits
  19. OT26190Capital allowances: ring fence expenditure supplement: calculating the supplement due