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OT26200 | Capital allowances - extended ring fence expenditure supplement for onshore activities : contents

From HM Revenue & Customs · Oil Taxation Manual

Page archived. Legislation repealed.

Contents17 entries

  1. OT26201Capital allowances: extended ring fence expenditure supplement for onshore activities- introduction
  2. OT26203Capital allowances: extended ring fence expenditure supplement for onshore activities - conditions for relief and outline
  3. OT26205Capital allowances: extended ring fence expenditure supplement for onshore activities - relevant percentage
  4. OT26210Capital allowances: extended ring fence expenditure supplement for onshore activities - accounting periods
  5. OT26215Capital allowances: extended ring fence expenditure supplement for onshore activities - restrictions on the number of accounting periods for which ERFES can be claimed
  6. OT26220Capital allowances: extended ring fence expenditure supplement for onshore activities - unrelieved group ring fence profits
  7. OT26225Capital allowances: extended ring fence expenditure supplement for onshore activities - pre-commencement additional supplement
  8. OT26230Capital allowances: extended ring fence expenditure supplement for onshore activities - qualifying pre-commencement onshore expenditure
  9. OT26235Capital allowances: extended ring fence expenditure supplement for onshore activities - the mixed pool of qualifying pre-commencement onshore expenditure and supplement previously allowed
  10. OT26240Capital allowances: extended ring fence expenditure supplement for onshore activities - reduction for disposal proceeds under the capital allowances act from the pre-commencement mixed pool
  11. OT26245Capital allowances: extended ring fence expenditure supplement for onshore activities - reduction in respect of unrelieved group ring fence profits from the pre-commencement mixed pool
  12. OT26250Capital allowances: extended ring fence expenditure supplement for onshore activities - additional supplement in respect of a post-commencement period
  13. OT26255Capital allowances: extended ring fence expenditure supplement for onshore activities - onshore ring fence losses
  14. OT26260Capital allowances: extended ring fence expenditure supplement for onshore activities - the onshore ring fence pool
  15. OT26265Capital allowances: extended ring fence expenditure supplement for onshore activities: the reference amount for a post-commencement period
  16. OT26270Capital allowances: extended ring fence expenditure supplement for onshore activities - post-commencement pools - reductions in respect of utilised onshore ring fence losses
  17. OT26275Capital allowances: extended ring fence expenditure supplement for onshore activities - post-commencement pools - reductions in respect of unrelieved group ring fence profits