Chapter 4 Calculation of profits
From legislation.gov.uk
Contents
- Crossheading Oil valuation
- Crossheading Hire of relevant assets
- Crossheading Loan relationships
- Crossheading Sale and lease-back
- Crossheading Regional development grants
- Crossheading Tariff receipts etc
- Crossheading Abandonment guarantees
- Crossheading Abandonment expenditure
- Crossheading Receipts arising from decommissioning
- Crossheading Deduction of PRT in calculating income for corporation tax purposes
- Crossheading Interest on repayment of PRT or APRT
- Crossheading Relief