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Official guidance
Oil Taxation Manual

OT28300 · Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure

  • OT28310 · Expenditure qualifying for writing down allowances
  • OT28320 · Exceptions to expenditure qualifying for writing down allowances
  • OT28330 · Meaning of decommissioning expenditure
  • OT28340 · Meaning of offshore infrastructure
  • OT28350 · Writing down allowances for the net cost of demolition
  1. Decommissioning and abandonment: contents
  2. Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: contents

OT28300 | Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents5 entries

  1. OT28310Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Expenditure qualifying for writing down allowances
  2. OT28320Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Exceptions to expenditure qualifying for writing down allowances
  3. OT28330Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Meaning of decommissioning expenditure
  4. OT28340Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Meaning of offshore infrastructure
  5. OT28350Decommissioning and Abandonment: Expenditure connected with reuse of offshore oil infrastructure: Writing down allowances for the net cost of demolition
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