OT26680 - Capital Allowances: Production Sharing Contracts: contents

1. OT26682

   Introduction
2. OT26685

   What is a PSC?
3. OT26690

   Cost Recovery and Profit Oil
4. OT26695

   Expenditure on Plant & Machinery
5. OT26700

   Capital Allowances and ownership
6. OT26710

   Deemed Ownership of Assets
7. OT26740

   The scope of the PSC rules on plant and machinery
8. OT26750

   Ownership Terms
9. OT26755

   Provision of Plant & Machinery
10. OT26760

    Trade Use and Qualifying Purposes
11. OT26770

    Anti-Avoidance Provision and "Carry" Arrangements
12. OT26775

    Triggering of the Relief for deemed ownership
13. OT26780

    The pool value on migration into the UK
14. OT26785

    Cessation of Relief and Disposal Value
15. OT26795

    Temporary Cessation of Use
16. OT26800

    Disposals and Part Disposals of the Contractor's Interest
17. OT26805

    Cross-Border Disposals