OT16000 - PRT: allowable losses: contents

1. OT16050

   Outline
2. OT16100

   Set off against Preceding Periods
3. OT16150

   Set off against Future Periods
4. OT16200

   Set off when Production Ceases
5. OT16250

   Unrelievable Field Losses
6. OT16260

   Unrelievable Field Losses – Link to Chargeable Periods
7. OT16270

   Unrelievable Field Losses – Associated Party Claims
8. OT16280

   Unrelievable Field Losses – Acquisition of Interests in Producing Fields
9. OT16290

   Unrelievable Field Losses – Unrelated Field Expenditure
10. OT16300

    Unrelievable Field Loss: Procedures
11. OT16350

    Unrelievable Field Losses - Permanent Cessation of Winning Oil
12. OT16400

    Unrelievable Field Losses: Permanent Cessation of Production but Further PRT Assessable Income
13. OT16450

    Transfer of Licence Interests
14. OT16500

    Unrelievable Field Losses: Licence Transfers: Anti-Avoidance - Background
15. OT16510

    Unrelievable Field Losses: Licence Transfers - Anti-Avoidance - Details
16. OT16520

    Unrelievable Field Losses: Licence Transfers - Anti-Avoidance - Examples
17. OT16550

    Stranded Losses
18. OT16600

    Repayment Interest