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HMRC internal manual

Oil Taxation Manual

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HM Revenue & Customs
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PRT: allowable field expenditure - decommissioning - related expenditure

OTA75\S3(1)(hh), OTA75\S3(1)(i), OTA75\S3(1)(j)

Decommissioning-related expenditure is allowable under three separate provisions in OTA75\S3(1). These are dealt with in a separate part of the Manual at

OT10300, acquisition of abandonment guarantees, OTA75\S3(1)(hh),

OT10050, closing down, decommissioning etc, OTA75\S3(1)(i)

OT10150, restoring, OTA75\S3(1)(j).