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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Capital allowances - extended ring fence expenditure supplement for onshore activities : contents

  1. OT26201
    Capital allowances: extended ring fence expenditure supplement for onshore activities- introduction
  2. OT26203
    Capital allowances: extended ring fence expenditure supplement for onshore activities - conditions for relief and outline
  3. OT26205
    Capital allowances: extended ring fence expenditure supplement for onshore activities - relevant percentage
  4. OT26210
    Capital allowances: extended ring fence expenditure supplement for onshore activities - accounting periods
  5. OT26215
    Capital allowances: extended ring fence expenditure supplement for onshore activities - restrictions on the number of accounting periods for which ERFES can be claimed
  6. OT26220
    Capital allowances: extended ring fence expenditure supplement for onshore activities - unrelieved group ring fence profits
  7. OT26225
    Capital allowances: extended ring fence expenditure supplement for onshore activities - pre-commencement additional supplement
  8. OT26230
    Capital allowances: extended ring fence expenditure supplement for onshore activities - qualifying pre-commencement onshore expenditure
  9. OT26235
    Capital allowances: extended ring fence expenditure supplement for onshore activities - the mixed pool of qualifying pre-commencement onshore expenditure and supplement previously allowed
  10. OT26240
    Capital allowances: extended ring fence expenditure supplement for onshore activities - reduction for disposal proceeds under the capital allowances act from the pre-commencement mixed pool
  11. OT26245
    Capital allowances: extended ring fence expenditure supplement for onshore activities - reduction in respect of unrelieved group ring fence profits from the pre-commencement mixed pool
  12. OT26250
    Capital allowances: extended ring fence expenditure supplement for onshore activities - additional supplement in respect of a post-commencement period
  13. OT26255
    Capital allowances: extended ring fence expenditure supplement for onshore activities - onshore ring fence losses
  14. OT26260
    Capital allowances: extended ring fence expenditure supplement for onshore activities - the onshore ring fence pool
  15. OT26265
    Capital allowances: extended ring fence expenditure supplement for onshore activities: the reference amount for a post-commencement period
  16. OT26270
    Capital allowances: extended ring fence expenditure supplement for onshore activities - post-commencement pools - reductions in respect of utilised onshore ring fence losses
  17. OT26275
    Capital allowances: extended ring fence expenditure supplement for onshore activities - post-commencement pools - reductions in respect of unrelieved group ring fence profits