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OT26680 | Capital Allowances: Production Sharing Contracts: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents17 entries

  1. OT26682Capital Allowances: Production Sharing Contracts - Introduction
  2. OT26685Capital Allowances: Production Sharing Contracts - What is a PSC?
  3. OT26690Capital Allowances: Production Sharing Contracts - Cost Recovery and Profit Oil
  4. OT26695Capital Allowances: Production Sharing Contracts - Expenditure on Plant and Machinery
  5. OT26700Capital Allowances: Production Sharing Contracts - Capital Allowances and Ownership
  6. OT26710Capital Allowances: Production Sharing Contracts - Deemed Ownership of Assets
  7. OT26740Capital Allowances: Production Sharing Contracts - The scope of the PSC rules on plant and machinery
  8. OT26750Capital Allowances: Production Sharing Contracts - Ownership Terms
  9. OT26755Capital Allowances: Production Sharing Contracts - Provision of Plant and Machinery
  10. OT26760Capital Allowances: Production Sharing Contracts - Trade Use and Qualifying Purposes
  11. OT26770Capital Allowances: Production Sharing Contracts - Anti-Avoidance Provisions and “Carry” Arrangements
  12. OT26775Capital Allowances: Production Sharing Contracts - Triggering relief for deemed ownership
  13. OT26780Capital Allowances: Production Sharing Contracts - The pool value on migration into the UK
  14. OT26785Capital Allowances: Production Sharing Contracts - Cessation of Relief and Disposal Value
  15. OT26795Capital Allowances: Production Sharing Contracts -Temporary Cessation of Use
  16. OT26800Capital Allowances: Production Sharing Contracts - Disposals and Part Disposals of the Contractor's Interest
  17. OT26805Capital Allowances: Production Sharing Contracts - Cross-border Disposals