OT21500 - Corporation tax ring fence: onshore allowance: contents

1. OT21501

   The background and underlying policy
2. OT21503

   Overview
3. OT21505

   Onshore oil-related activities
4. OT21510

   Definition of a site
5. OT21515

   Generation of onshore allowance
6. OT21520

   Reduction of adjusted ring fence profits
7. OT21525

   Acitivated and unactivated onshore allowance the basic calculation rules
8. OT21530

   Transfer of allowance between sites
9. OT21535

   Changes in equity share & the activation of the allowance
10. OT21540

    Transfer of allowance on disposal of equity share
11. OT21545

    Definitions