Summary

An overview of the law and practice for the oil fiscal regime, in particular Petroleum Revenue Tax, ring fence Corporation Tax and the supplementary charge

Contents

  1. OT00002
    Introduction
  2. OT00005
    The Taxation of the Oil Industry - overview: contents
  3. OT01000
    The NSTA Role in the UK North Sea: contents
  4. OT02000
    Oil Industry Accounting: contents
  5. OT03000
    Petroleum Revenue Tax: contents
  6. OT20200
    Corporation Tax General: contents
  7. OT21000
    Corporation Tax Ring Fence: contents
  8. OT22000
    Interest and Financing: contents
  9. OT25999
    Capital Allowances: contents
  10. OT28000
    Decommissioning and Abandonment: contents
  11. OT30000
    Capital Gains: contents
  12. OT40000
    Non-Residents Working on the UK Continental Shelf: contents
  13. OT50000
    The Oil Contractors Ring Fence: contents
  14. OT60000
    Transferable Tax History: Contents