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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

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Contents
OT03000
OT10000

OT10500 - PRT: decommissioning - allowable expenditure: abandonment guarantees: reimbursement by defaulter of decommissioning costs met by co-participators or former participators

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