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OT28020 | Decommissioning and abandonment: general decommissioning expenditure: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents17 entries

  1. OT28030Decommissioning and abandonment: general decommissioning expenditure: meaning of ring fence trade
  2. OT28040Decommissioning and abandonment: general decommissioning expenditure: meaning of general decommissioning expenditure
  3. OT28045Decommissioning and abandonment: general decommissioning expenditure: meaning of general decommissioning expenditure - expenditure incurred on or after 22 April 2009
  4. OT28047Decommissioning and abandonment: general decommissioning expenditure: meaning of general decommissioning expenditure - expenditure incurred on or after 3 March 2021
  5. OT28050Decommissioning and abandonment: general decommissioning expenditure: further definitions
  6. OT28060Decommissioning and abandonment: general decommissioning expenditure: decommissioned plant and machinery used partly for a non ring fence trade, expenditure incurred on or after 12 March 2008 and before 22 April 2009
  7. OT28065Decommissioning and abandonment: general decommissioning expenditure - decommissioned plant and machinery, expenditure incurred on or after 22 April 2009
  8. OT28080Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or after 12 March 2008
  9. OT28085Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or after 22 April 2009
  10. OT28100Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or before 11 March 2008
  11. OT28110Decommissioning and abandonment: general decommissioning expenditure: closing down an oil field on or before 11 March 2008
  12. OT28120Decommissioning and abandonment: general decommissioning expenditure: meaning of abandonment programme
  13. OT28200Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or after 12 March 2008
  14. OT28205Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or after 22 April 2009
  15. OT28210Decommissioning and abandonment: general decommissioning expenditure: meaning of post-cessation period on or after 12 March 2008
  16. OT28220Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or before 11 March 2008
  17. OT28230Decommissioning and abandonment: general decommissioning expenditure: restrictions on allowances