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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Capital Allowances: Production Sharing Contracts: contents

  1. OT26682
    Capital Allowances: Production Sharing Contracts - Introduction
  2. OT26685
    Capital Allowances: Production Sharing Contracts - What is a PSC?
  3. OT26690
    Capital Allowances: Production Sharing Contracts - Cost Recovery and Profit Oil
  4. OT26695
    Capital Allowances: Production Sharing Contracts - Expenditure on Plant and Machinery
  5. OT26700
    Capital Allowances: Production Sharing Contracts - Capital Allowances and Ownership
  6. OT26710
    Capital Allowances: Production Sharing Contracts - Deemed Ownership of Assets
  7. OT26740
    Capital Allowances: Production Sharing Contracts - The scope of the PSC rules on plant and machinery
  8. OT26750
    Capital Allowances: Production Sharing Contracts - Ownership Terms
  9. OT26755
    Capital Allowances: Production Sharing Contracts - Provision of Plant and Machinery
  10. OT26760
    Capital Allowances: Production Sharing Contracts - Trade Use and Qualifying Purposes
  11. OT26770
    Capital Allowances: Production Sharing Contracts - Anti-Avoidance Provisions and “Carry” Arrangements
  12. OT26775
    Capital Allowances: Production Sharing Contracts - Triggering relief for deemed ownership
  13. OT26780
    Capital Allowances: Production Sharing Contracts - The pool value on migration into the UK
  14. OT26785
    Capital Allowances: Production Sharing Contracts - Cessation of Relief and Disposal Value
  15. OT26795
    Capital Allowances: Production Sharing Contracts -Temporary Cessation of Use
  16. OT26800
    Capital Allowances: Production Sharing Contracts - Disposals and Part Disposals of the Contractor's Interest
  17. OT26805
    Capital Allowances: Production Sharing Contracts - Cross-border Disposals