Policy paper

Oil and Gas companies: tax relief for decommissioning expenditure

This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.

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This technical note clarifies certain aspects of HMRC`s view of the legislation that provides tax relief for decommissioning expenditure incurred by oil and gas companies.

Published 16 March 2016