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Contents

Official guidance
Oil Taxation Manual

OT28700 · Decommissioning and abandonment: decommissioning certainty

  • OT28701 · Decommissioning relief deeds
  • OT28703 · Outline of the legislation
  • OT28705 · Provision for payment
  • OT28707 · Other provisions
  • OT28710 · Other provisions - Schedule 31
  • OT28712 · Other provisions - Schedule 32
  1. Decommissioning and abandonment: decommissioning certainty: contents
  2. Decommissioning and abandonment: decommissioning certainty: provision for payment

OT28705 | Decommissioning and abandonment: decommissioning certainty: provision for payment

From HM Revenue & Customs · Oil Taxation Manual

FA2013\S80

This provides that payments due under a DRD will be paid out of money provided by Parliament and also provides some exceptions to the restrictions on disclosure imposed by the Commissioners for Revenue and Customs Act 2005.

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