OT21000 - Corporation tax ring fence: contents
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OT21001Introduction to the Ring Fence
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OT21002Oil Extraction as a Separate Trade
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OT21003Definitions of Oil Extraction Activities
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OT21004Definitions of Oil Rights
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OT21005Definition of Oil
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OT21006The Practical Scope of the Ring Fence
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OT21010Associated Companies
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OT21015Delivery Outwith the UK
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OT21017Definitions of Ring Fence Income and Ring Fence Profits
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OT21020Separate Notional Ring Fence and Non-Ring Fence Trades
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OT21021The Extension of the Ring Fence Extension Beyond Trading Income
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OT21023Interest Received by ring fence companies
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OT21025Unitisation and Re-determination Interest
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OT21026The valuation of oil: contents
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OT21033Seismic Survey Data
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OT21035Other income
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OT21040Tariff Receipts and Tax-Exempt Tariffing Receipts
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OT21045Losses and group relief: contents
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OT21070Expenses of management
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OT21071Expenses of management - Transitional Provisions
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OT21075Deduction of PRT in computing income for CT purposes
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OT21076The treatment of repayments of PRT arising from the carry back of PRT losses
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OT21077The treatment of repayments of PRT
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OT21078The treatment of interest paid on repayments of PRT
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OT21080PRT Paid by Foreign Field Participators
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OT21083Sale and leaseback of assets
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OT21090Currency differences and valuation of oil – Introduction
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OT21095Currency differences and valuation of oil – the basis used for conversion
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OT21097Currency differences and valuation of oil – Possible scenarios
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OT21100The treatment of ACT
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OT21105Transfer Pricing: contents
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OT21140Advance pricing agreements
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OT21195The Supplementary Charge: contents
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OT21240First year allowances for a ring fence trade - contents
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OT21300The Payment of Ring Fence CT and the Supplementary Charge in Three Instalments
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OT21400Field Allowance: contents
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OT21500Onshore Allowance: contents
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OT21550Investment allowance: contents
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OT21600Hire of relevant assets: Contents
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OT21700Corporation Tax Ring Fence: Energy Profits Levy: Contents