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Contents

Official guidance
Oil Taxation Manual

OT30150 · Capital Gains: Allowable Costs

  • OT30151 · Drilling Costs
  • OT30152 · Wasting Asset Rules
  • OT30153 · Wasting asset rebasing to March 1982
  • OT30155 · Rebasing where the cost of the licence is nil
  • OT30160 · Part Disposals
  1. Capital Gains: Contents
  2. Capital Gains: Allowable Costs: contents

OT30150 | Capital Gains: Allowable Costs: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents5 entries

  1. OT30151Capital Gains: Allowable Costs - Drilling Costs
  2. OT30152Capital Gains: Allowable Costs - Wasting Asset Rules
  3. OT30153Capital Gains: Allowable Costs - Wasting asset rebasing to March 1982
  4. OT30155Capital Gains: Allowable Costs - Rebasing where the cost of the licence is nil
  5. OT30160Capital Gains: Allowable Costs - Part Disposals
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