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OT26300 | Capital allowances - mineral extraction allowance: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents17 entries

  1. OT26301Capital allowances: mineral extraction allowance - introduction
  2. OT26305Capital allowances: mineral extraction allowance - interaction with other types of capital allowances
  3. OT26310Capital allowances: mineral extraction allowance - first-year allowances for ring fence mineral exploration and access
  4. OT26315Capital allowances: mineral extraction allowance - rates of writing down allowances
  5. OT26320Capital allowances: mineral extraction allowance - acquisition of a mineral asset owned by a previous trader (second hand assets)
  6. OT26325Capital allowances: mineral extraction allowance - acquisition of an oil licence from a non trader
  7. OT26330Capital allowances: mineral extraction allowance - acquisition of other assets from non-traders
  8. OT26335Capital allowances: mineral extraction allowance - limitations on qualifying expenditure on second hand assets
  9. OT26340Capital allowances: mineral extraction allowance - definition of mineral asset
  10. OT26345Capital allowances: mineral extraction allowance - definition of mineral exploration and access
  11. OT26350Capital allowances: mineral extraction allowance - qualifying and non-qualifying expenditure
  12. OT26355Capital allowances: mineral extraction allowance - qualifying expenditure in oil trades
  13. OT26360Capital allowances: mineral extraction allowance - restrictions on qualifying expenditure
  14. OT26370Capital allowances: mineral extraction allowance - disposal events and disposal values
  15. OT26380Capital Allowances: mineral extraction allowance - balancing allowances and charges
  16. OT26390Capital allowances: mineral extraction allowance - pre-trading expenditure
  17. OT26395Capital allowances: mineral extraction allowance - migration to UK residence