OT09000 - PRT: allowable field expenditure - contents

1. OT09025

   Outline
2. OT09050

   Searching
3. OT09075

   Obtaining a Relevant Licence
4. OT09100

   Ascertaining
5. OT09125

   Winning
6. OT09150

   Measuring
7. OT09175

   Transporting
8. OT09200

   Initial Treatment or Initial Storage
9. OT09225

   Disposing
10. OT09250

    Decommissioning-Related Expenditure
11. OT09275

    Material Stocks
12. OT09300

    Redundancy
13. OT09325

    Overheads
14. OT09350

    Insurance and Insurance Recoveries
15. OT09375

    Apportionment of Expenditure
16. OT09400

    Tariff Related Expenditure
17. OT09425

    Prevention of Double Allowance
18. OT09450

    Non-Allowable Field Expenditure
19. OT09475

    Specifically Excluded Expenditure: Interest
20. OT09500

    Specifically Excluded Expenditure: Land and Buildings
21. OT09525

    Production related
22. OT09550

    Specifically Excluded Expenditure: Payments to Obtain a Licence (other than to Secretary of State)
23. OT09575

    Specifically Excluded Expenditure: Payments in Respect of Tax Assessed on Non-Resident Contractors
24. OT09600

    Anti-Avoidance Provisions: Sale and Leaseback
25. OT09625

    Subsidised Expenditure
26. OT09650

    Subsdised Expenditure - Decommissioning Expenditure