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Contents

Official guidance
Oil Taxation Manual

OT28000 · Decommissioning and abandonment

  • OT28001 · Introduction
  • OT28010 · Outline of the legislation
  • OT28020 · General decommissioning expenditure
  • OT28300 · Expenditure connected with reuse of offshore oil infrastructure
  • OT28400 · Expenditure on and under abandonment guarantees
  • OT28410 · Meaning of abandonment guarantee
  • OT28420 · Relief for reimbursement expenditure under abandonment guarantees
  • OT28430 · Relief for expenditure incurred by a participator in meeting a defaulter’s abandonment expenditure
  • OT28440 · Reimbursement by defaulter in respect of abandonment expenditure
  • OT28450 · Relief for residual liabilities following decommissioning
  • OT28460 · Buying out abandonment obligations
  • OT28470 · Relief for contributions to Trust Funds
  • OT28475 · Relief for payment into Decommissioning Funds
  • OT28600 · Decommissioning security agreements
  • OT28700 · Decommissioning certainty
  1. Oil Taxation Manual
  2. Decommissioning and abandonment: contents

OT28000 | Decommissioning and abandonment: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents15 entries

  1. OT28001Decommissioning and abandonment: introduction
  2. OT28010Decommissioning and abandonment: outline of the legislation
  3. OT28020Decommissioning and abandonment: general decommissioning expenditure: contents
  4. OT28300Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: contents
  5. OT28400Decommissioning and abandonment: expenditure on and under abandonment guarantees
  6. OT28410Decommissioning and abandonment: meaning of abandonment guarantee
  7. OT28420Decommissioning and abandonment: relief for reimbursement expenditure under abandonment guarantees
  8. OT28430Decommissioning and abandonment: relief for expenditure incurred by a participator in meeting a defaulter’s abandonment expenditure
  9. OT28440Decommissioning and abandonment: reimbursement by defaulter in respect of abandonment expenditure
  10. OT28450Decommissioning and abandonment: relief for residual liabilities following decommissioning
  11. OT28460Decommissioning and abandonment: buying out abandonment obligations
  12. OT28470Decommissioning and abandonment: relief for contributions to Trust Funds
  13. OT28475Decommissioning and abandonment: relief for payment into Decommissioning Funds
  14. OT28600Decommissioning and abandonment: decommissioning security agreements: contents
  15. OT28700Decommissioning and abandonment: decommissioning certainty: contents
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