OT28020 - Decommissioning and abandonment: general decommissioning expenditure: contents

  1. OT28030
    Meaning of ring fence trade
  2. OT28040
    Meaning of general decommissioning expenditure
  3. OT28045
    Meaning of general decommissioning expenditure - Expenditure incurred on or after 22 April 2009
  4. OT28047
    Meaning of general decommissioning expenditure - Expenditure incurred on or after 3 March 2021
  5. OT28050
    Further definitions
  6. OT28060
    Decommissioned plant and machinery used partly for a non-ring fence trade, expenditure incurred on or after 12 March 2008 and before 22 April 2009
  7. OT28065
    Decommissioned Plant and Machinery, expenditure incurred on or after 22 April 2009
  8. OT28080
    Relief for expenditure incurred before cessation of ring fence trade and on or after 12 March 2008
  9. OT28085
    Relief for expenditure incurred before cessation of ring fence trade and on or after 22 April 2009
  10. OT28100
    Relief for expenditure incurred before cessation of ring fence trade and on or before 11 March 2008
  11. OT28110
    Closing down an oil field on or before 11 March 2008
  12. OT28120
    Meaning of abandonment programme
  13. OT28200
    Relief for expenditure incurred after cessation of ring fence trade and on or after 12 March 2008
  14. OT28205
    Relief for expenditure incurred after cessation of ring fence trade and on or after 22 April 2009
  15. OT28210
    Meaning of post cessation period on or after 12 March 2008
  16. OT28220
    Relief for expenditure incurred after cessation of ring fence trade and on or before 11 March 2008
  17. OT28230
    Restrictions on allowances