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HMRC internal manual

Oil Taxation Manual

Field allowance: the total amount of field allowance available, additionally developed oil fields

Relief may be claimed under the additionally-developed oil field rules in addition to the new oil field allowances listed under CTA2010\S352 (Qualifying Oil Fields).

**  This guidance is superseded by the introduction of the Investment Allowance legislation in Finance Act 2015. This applies to investment expenditure incurred on or after 1 April 2015.  The relevant legislation is in Part 8 Chapter 6A of CTA 2010.  Transitional rules are at paragraphs 7 and 8 of Part 2 Schedule 12 Finance Act 2015.  Full updated guidance will be provided shortly.  **