Skip to content
Solved

OT30440 | Capital gains: extension of ring fence: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents13 entries

  1. OT30450Capital gains: extension of ring fence: introduction
  2. OT30451Capital gains: extension of ring fence: material disposals
  3. OT30452Capital gains: extension of ring fence: non material disposals
  4. OT30453Capital gains: extension of ring fence: the ring fence rules
  5. OT30470Capital gains: extension of ring fence: roll over relief
  6. OT30471Capital gains: extension of ring fence: assets used in connection with oil fields - disposals made before 22 April 2009
  7. OT30472Capital gains: extension of ring fence: assets used in connection with oil fields - disposals made on or after 22 April 2009
  8. OT30473Capital gains: extension of ring fence: assets used in connection with oil fields - provisional claims for disposals on or after 22 April 2009
  9. OT30474Capital gains: extension of ring fence: assets used in connection with oil fields - prevention of double claims
  10. OT30475Capital gains: extension of ring fence: assets used in connection with oil fields - meaning of ring fence reinvestment and disposal consideration
  11. OT30476Capital gains: extension of ring fence: assets used in connection with oil fields - disposals on or after 22 April 2009 - qualification for roll over relief
  12. OT30477Capital gains: extension of ring fence: assets used in connection with oil fields - disposals on or after 22 April 2009 - qualification for relief under TCGA92\S153
  13. OT30479Capital gains: Extension of ring fence: reinvestment after pre trading disposal