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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Corporation tax ring fence: the supplementary charge: contents

  1. OT21200
    Corporation tax ring fence: the supplementary charge: introduction
  2. OT21202
    Corporation Tax Ring Fence: The Supplementary Charge: Commencement
  3. OT21204
    Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Adjusted Ring Fence Profits”
  4. OT21206
    Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Finance Costs”
  5. OT21209
    Corporation Tax Ring Fence: The Supplementary Charge: The meaning of “Finance Lease” and “Accounts”
  6. OT21215
    Corporation Tax Ring Fence: The Supplementary Charge: Management Provisions
  7. OT21218
    Corporation Tax Ring Fence: The Supplementary Charge - Interaction with Ring Fence losses
  8. OT21219
    Corporation Tax Ring Fence: The Supplementary Charge - No supplementary charge losses or adjusted ring fence losses
  9. OT21220
    Corporation Tax Ring Fence: The Supplementary Charge - Negative financing costs
  10. OT21221
    Corporation Tax Ring Fence: The Supplementary Charge - Ring fence trading profit with negative financing costs
  11. OT21222
    Corporation Tax Ring Fence: The Supplementary Charge - Ring fence trading loss with negative finance costs
  12. OT21223
    Corporation Tax Ring Fence: The Supplementary Charge - Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
  13. OT21224
    Corporation Tax Ring Fence: The Supplementary Charge - Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs
  14. OT21228
    The supplementary charge: restriction of relief for decommissioning expenditure: overview
  15. OT21230
    The supplementary charge: restriction of relief for decommissioning expenditure: the amount of restriction
  16. OT21231
    The supplementary charge: increase of relief for decommissioning expenditure where it is taken into account for PRT purposes: overview
  17. OT21233
    The supplementary charge: increase of relief for decommissioning expenditure where it is taken into account for PRT purposes: the amount of additional deduction