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Legislation
Corporation Tax Act 2010

Chapter 4 Calculation of profits

  • 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
  1. Part 8 Oil activities
  2. Chapter 4 Calculation of profits

Chapter 4 Calculation of profits

From legislation.gov.uk

Contents

  1. Crossheading Oil valuation
  2. Crossheading Hire of relevant assets
  3. Crossheading Loan relationships
  4. Crossheading Sale and lease-back
  5. Crossheading Regional development grants
  6. Crossheading Tariff receipts etc
  7. Crossheading Abandonment guarantees
  8. Crossheading Abandonment expenditure
  9. Crossheading Receipts arising from decommissioning
  10. Crossheading Deduction of PRT in calculating income for corporation tax purposes
  11. Crossheading Interest on repayment of PRT or APRT
  12. Crossheading Relief
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