OT42500 - Non-Residents Working on the UK Continental Shelf: Capital Allowances: contents

1. OT42501

   Outline
2. OT42520

   Plant & machinery brought into the UK - Entitlement to allowance
3. OT42530

   Plant & machinery brought into the UK - Open market value but limited to original cost if lower
4. OT42540

   Plant & machinery brought into the UK - Valuations
5. OT42550

   Plant & machinery allowances - Disposal events
6. OT42560

   Plant & machinery allowances - Foreign currency
7. OT42570

   Part use of plant & machinery - Main rule and single asset rule
8. OT42590

   Part use of plant & machinery - Reduction of allowances and charges on expenditure in a single asset pool
9. OT42600

   Part use of plant & machinery - Effect of significant reduction in use for purposes of qualifying activity
10. OT42610

    Part use of plant & machinery - Treatment of idle time
11. OT42620

    Rigs as ships