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HMRC internal manual

Oil Taxation Manual

Capital allowances: ring fence expenditure supplement: contents

  1. OT26106
    Introduction
  2. OT26106
    Introduction
  3. OT26108
    Conditions for relief: outline
  4. OT26108
    Conditions for relief: outline
  5. OT26110
    Relevant percentage for calculating the Supplement
  6. OT26110
    Relevant percentage for calculating the Supplement
  7. OT26115
    Accounting Periods
  8. OT26115
    Accounting Periods
  9. OT26120
    Limit on number of accounting periods for which supplement may be claimed
  10. OT26120
    Limit on number of accounting periods for which supplement may be claimed
  11. OT26125
    Unrelieved Group Ring Fence Profits
  12. OT26125
    Unrelieved Group Ring Fence Profits
  13. OT26130
    Pre-commencement Supplement
  14. OT26130
    Pre-commencement Supplement
  15. OT26135
    Qualifying pre-commencement expenditure
  16. OT26135
    Qualifying pre-commencement expenditure
  17. OT26140
    The mixed pool of qualifying pre-commencement expenditure and supplement
  18. OT26140
    The mixed pool of qualifying pre-commencement expenditure and supplement
  19. OT26145
    Pre-commencement mixed pool : Reduction in respect of disposal proceeds under the Capital allowance Act
  20. OT26145
    Pre-commencement mixed pool : Reduction in respect of disposal proceeds under the Capital allowance Act
  21. OT26150
    Pre commencement mixed pool: Reduction in respect of unrelieved group ring fence profits
  22. OT26150
    Pre commencement mixed pool: Reduction in respect of unrelieved group ring fence profits
  23. OT26155
    Supplement in respect of a post-commencement period
  24. OT26155
    Supplement in respect of a post-commencement period
  25. OT26160
    Ring fence losses and qualifying and non-qualifying E&A losses
  26. OT26160
    Ring fence losses and qualifying and non-qualifying E&A losses
  27. OT26165
    Ring fence loss – the special rule for straddling periods
  28. OT26165
    Ring fence loss – the special rule for straddling periods
  29. OT26170
    Ring fence losses - Post-commencement pools of losses
  30. OT26170
    Ring fence losses - Post-commencement pools of losses
  31. OT26175
    The reference amount for a post-commencement period
  32. OT26175
    The reference amount for a post-commencement period
  33. OT26180
    Post-commencement pool: Reduction in respect of utilised ring fence losses
  34. OT26180
    Post-commencement pool: Reduction in respect of utilised ring fence losses
  35. OT26185
    Post-commencement pool: Reductions in respect of unrelieved group ring fence profits
  36. OT26185
    Post-commencement pool: Reductions in respect of unrelieved group ring fence profits
  37. OT26190
    Calculating the supplement due
  38. OT26190
    Calculating the supplement due