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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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PRT: non-field expenditure: contents

  1. OT13760
    PRT: non-field expenditure - outline
  2. OT13775
    PRT: non-field expenditure - claims
  3. OT13790
    PRT: non-field expenditure - prevention of double allowance
  4. OT13810
    PRT: non-field expenditure - associated company claims
  5. OT13825
    PRT: non-field expenditure - acquisition of interests in producing fields
  6. OT13840
    PRT: non-field expenditure - treatment of long-term assets
  7. OT13850
    PRT: non-field expenditure - receipts, pre 16 March 1983
  8. OT13860
    PRT: non-field expenditure - receipts, post 15 March 1983
  9. OT13875
    PRT: non-field expenditure - bottom hole contributions
  10. OT13900
    PRT: non-field expenditure - receipts: extended production tests
  11. OT13910
    PRT: non-field expenditure - disallowable expenditure
  12. OT13925
    PRT: non-field expenditure - non-arm's length expenditure
  13. OT13940
    PRT: non-field expenditure - designated area
  14. OT13950
    PRT: non-field expenditure - abortive exploration expenditure: basic conditions
  15. OT13960
    Non-field expenditure - abortive exploration expenditure: 'Is not, and is unlikely to become allowable for a field'
  16. OT13975
    Non-field expenditure - exploration and appraisal expenditure: basic conditions
  17. OT13990
    PRT: non-field expenditure - exploration and appraisal expenditure: expenditure not related to a field
  18. OT14000
    PRT: non-field expenditure - exploration and appraisal expenditure: searching and ascertaining
  19. OT14010
    PRT: non-field expenditure: exploration and appraisal expenditure: licence payments
  20. OT14025
    PRT: non-field expenditure: exploration and appraisal expenditure: onshore expenditure
  21. OT14040
    PRT: non-field expenditure: exploration and appraisal expenditure: transitional provisions: outline
  22. OT14050
    PRT: non-field expenditure: exploration and appraisal expenditure: transitional provisions: committed expenditure
  23. OT14060
    PRT: non-field expenditure - exploration and appraisal expenditure: transitional provisions: supplementary relief
  24. OT14080
    PRT: non-field expenditure - exploration and appraisal expenditure: transitional provisions - interaction of FA93\S188 and S189
  25. OT14100
    PRT: non-field expenditure - research expenditure: outline
  26. OT14125
    PRT: non-field expenditure - research expenditure: basic conditions
  27. OT14140
    PRT: non-field expenditure - research expenditure: associated companies