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HMRC internal manual

Oil Taxation Manual

PRT: supplement - apportionment of expenditure


Where expenditure is incurred partly for one or more of the qualifying purposes set out in OTA75\S3(5) and partly for some non-qualifying purpose, an apportionment should be made in a just and reasonable manner, OTA75\S3(6). This is the provision which also governs apportionment of expenditure which is partly allowable under OTA75\S3(1) for a field and partly not, see OT09375.