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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents

OT22000 - Interest and Financing - contents

  1. OT22001
    Introduction
  2. OT22002
    Transactions across the Ring Fence
  3. OT22005
    Summary of Statutory Provisions
  4. OT22006
    Qualifying loans
  5. OT22009
    Replacement and Rescheduled Borrowing.
  6. OT22012
    Excluded Loan Relationship debits and credits
  7. OT22013
    Charges paid to associates
  8. OT22014
    Charges which were not allowed against ring fence profits
  9. OT22020
    Sale and leaseback finance charges
  10. OT22030
    The Debt Cap
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