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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Capital allowances: ring fence expenditure supplement: contents

  1. OT26106
    Capital allowances: ring fence expenditure supplement: introduction
  2. OT26106
    Capital allowances: ring fence expenditure supplement: introduction
  3. OT26108
    Capital allowances: ring fence expenditure supplement: conditions for relief - outline
  4. OT26108
    Capital allowances: ring fence expenditure supplement: conditions for relief - outline
  5. OT26110
    Capital allowances: ring fence expenditure supplement: relevant percentage for calculating the supplement
  6. OT26110
    Capital allowances: ring fence expenditure supplement: relevant percentage for calculating the supplement
  7. OT26115
    Capital allowances: ring fence expenditure supplement: accounting periods
  8. OT26115
    Capital allowances: ring fence expenditure supplement: accounting periods
  9. OT26120
    Capital allowances: ring fence expenditure supplement: limit on number of accounting periods for which supplement may be claimed
  10. OT26120
    Capital allowances: ring fence expenditure supplement: limit on number of accounting periods for which supplement may be claimed
  11. OT26125
    Capital allowances: ring fence expenditure supplement: unrelieved group ring fence profits
  12. OT26125
    Capital allowances: ring fence expenditure supplement: unrelieved group ring fence profits
  13. OT26130
    Capital allowances: ring fence expenditure supplement: pre-commencement supplement
  14. OT26130
    Capital allowances: ring fence expenditure supplement: pre-commencement supplement
  15. OT26135
    Capital allowances: ring fence expenditure supplement: qualifying pre-commencement expenditure
  16. OT26135
    Capital allowances: ring fence expenditure supplement: qualifying pre-commencement expenditure
  17. OT26140
    Capital allowances: ring fence expenditure supplement: the mixed pool of qualifying pre-commencement expenditure and supplement
  18. OT26140
    Capital allowances: ring fence expenditure supplement: the mixed pool of qualifying pre-commencement expenditure and supplement
  19. OT26145
    Capital allowances: ring fence expenditure supplement: pre-commencement mixed pool - reduction in respect of disposal proceeds under the capital allowance act
  20. OT26145
    Capital allowances: ring fence expenditure supplement: pre-commencement mixed pool - reduction in respect of disposal proceeds under the capital allowance act
  21. OT26150
    Capital allowances: ring fence expenditure supplement: pre-commencement pool - reduction in respect of unrelieved group ring fence profits
  22. OT26150
    Capital allowances: ring fence expenditure supplement: pre-commencement pool - reduction in respect of unrelieved group ring fence profits
  23. OT26155
    Capital allowances: ring fence expenditure supplement: supplement in respect of a post-commencement period
  24. OT26155
    Capital allowances: ring fence expenditure supplement: supplement in respect of a post-commencement period
  25. OT26160
    Capital allowances: ring fence expenditure supplement: ring fence losses and qualifying and non-qualifying E&A losses
  26. OT26160
    Capital allowances: ring fence expenditure supplement: ring fence losses and qualifying and non-qualifying E&A losses
  27. OT26165
    Capital allowances: ring fence expenditure supplement: ring fence loss - the special rule for straddling periods
  28. OT26165
    Capital allowances: ring fence expenditure supplement: ring fence loss - the special rule for straddling periods
  29. OT26170
    Capital allowances: ring fence expenditure supplement: ring fence losses - post-commencement pools of losses
  30. OT26170
    Capital allowances: ring fence expenditure supplement: ring fence losses - post-commencement pools of losses
  31. OT26175
    Capital allowances: ring fence expenditure supplement: the reference amount for a post-commencement period
  32. OT26175
    Capital allowances: ring fence expenditure supplement: the reference amount for a post-commencement period
  33. OT26180
    Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of utilised ring fence losses
  34. OT26180
    Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of utilised ring fence losses
  35. OT26185
    Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of unrelieved group ring fence profits
  36. OT26185
    Capital allowances: ring fence expenditure supplement: post-commencement pools - reductions in respect of unrelieved group ring fence profits
  37. OT26190
    Capital allowances: ring fence expenditure supplement: calculating the supplement due
  38. OT26190
    Capital allowances: ring fence expenditure supplement: calculating the supplement due