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OT26506 | Capital Allowances: Plant and Machinery - CT Ring Fence Trades

From HM Revenue & Customs · Oil Taxation Manual

Capital allowances on plant and machinery will be given as a ring fence deduction if the relevant expenditure is incurred for the purposes of the CT Ring Fence trade.

For First Year Allowances see OT21240.

For Decommissioning and Abandonment Expenditure see OT28000.