OT21400 - Corporation tax ring fence: field allowance: contents

1. OT21401

   The background and underlying policy
2. OT21405

   What is the field allowance?
3. OT21407

   Previously decommissioned fields?
4. OT21410

   Definition of a qualifying field
5. OT21415

   The total amount of field allowance available, new oil fields
6. OT21418

   The total amount of field allowance available, additionally developed oil fields
7. OT21420

   Overview of the amount available
8. OT21425

   The unactivated amount of a field allowance
9. OT21430

   Amount of field allowance for an accounting period where equity share is unchanged
10. OT21435

    Amount of field allowance for an accounting period where equity share changes
11. OT21440

    Transfer of field allowance where the equity share changes
12. OT21445

    Application of field allowance after changes to adjusted ring fence profits
13. OT21450

    Changes to the legislation may be made by Regulation
14. OT21455

    Authorisation of development