OT21700 - Corporation Tax Ring Fence: Energy Profits Levy: Contents
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OT21705Introduction
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OT21710Commencement, cessation and straddling accounting periods
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OT21715The rate of EPL
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OT21720Levy profits and loss
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OT21725Additional expenditure
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OT21730Investment expenditure
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OT21735Meaning of capital expenditure
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OT21740Meaning of operating expenditure
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OT21745Meaning of leasing expenditure
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OT21750Meaning of decarbonisation expenditure
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OT21755Oil-related activities
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OT21760Disqualifying purposes
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OT21765Financing and decommissioning costs
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OT21770Recycling etc of assets to generate relief
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OT21775When investment expenditure is incurred
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OT21780Meaning of financing costs
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OT21785Meaning of decommissioning costs
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OT21790PRT repayments
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OT21795Loss relief and group relief
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OT21800Example of calculating levy profits and loss
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OT21805Administration of EPL: EPL as an amount of CT
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OT21810Requirement to provide information about payments of EPL