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HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. OT22000
  3. OT22012

Interest and Financing: Excluded Loan Relationship debits and credits

Amounts which are allowable under CTA09\S292 + but which are excluded by CTA10\S286 & CTA10\S287 are treated as non-trading debits/credits outside the ring fence (CTA10\S286(5) & CTA10\S287(5)).

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