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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
4 January 2024 - See all updates
  1. Back to contents

OT50000 - Oil contractors ring fence: contents

  1. OT50001
    Introduction
  2. OT50005
    Scope
  3. OT50010
    Relevant assets
  4. OT50020
    Associated person
  5. OT50030
    Calculating the hire cap: contents
  6. OT50050
    The effect of the ring fence
  7. OT50060
    Anti avoidance provision
  8. OT50070
    Leasing arrangements
  9. OT50080
    The excess above the hire cap
  10. OT50090
    Transitional provisions at commencement
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