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OT42500 | Non-Residents Working on the UK Continental Shelf: Capital Allowances: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents11 entries

  1. OT42501Non-Residents Working on the UK Continental Shelf: Capital Allowances - Outline
  2. OT42520Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK - Entitlement to allowance
  3. OT42530Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK - Open market value but limited to original cost if lower
  4. OT42540Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK- Valuations
  5. OT42550Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery allowances - Disposal events
  6. OT42560Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery allowances - Foreign currency
  7. OT42570Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - main rule and single asset rule
  8. OT42590Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Reduction of allowances and charges on expenditure in a single asset pool
  9. OT42600Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Effect of significant reduction in use for purposes of qualifying activity
  10. OT42610Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Treatment of idle time
  11. OT42620Non-Residents Working on the UK Continental Shelf: Capital Allowances - Rigs as ships