OT21700 - Corporation Tax Ring Fence: Energy Profits Levy: Contents

  1. OT21705
    Introduction
  2. OT21710
    Commencement, cessation and straddling accounting periods
  3. OT21715
    The rate of EPL
  4. OT21720
    Levy profits and loss
  5. OT21725
    Additional expenditure
  6. OT21730
    Investment expenditure
  7. OT21735
    Meaning of capital expenditure
  8. OT21740
    Meaning of operating expenditure
  9. OT21745
    Meaning of leasing expenditure
  10. OT21750
    Meaning of decarbonisation expenditure
  11. OT21755
    Oil-related activities 
  12. OT21760
    Disqualifying purposes  
  13. OT21765
    Financing and decommissioning costs
  14. OT21770
    Recycling etc of assets to generate relief  
  15. OT21775
    When investment expenditure is incurred 
  16. OT21780
    Meaning of financing costs  
  17. OT21785
    Meaning of decommissioning costs  
  18. OT21790
    PRT repayments 
  19. OT21795
    Loss relief and group relief  
  20. OT21800
    Example of calculating levy profits and loss 
  21. OT21805
    Administration of EPL: EPL as an amount of CT  
  22. OT21810
    Requirement to provide information about payments of EPL  
  23. OT21815
    Energy Security Investment Mechanism