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HMRC internal manual

Oil Taxation Manual

Decommissioning and abandonment: general decommissioning expenditure: contents

  1. OT28030
    Decommissioning and abandonment: general decommissioning expenditure: meaning of ring fence trade
  2. OT28040
    Decommissioning and abandonment: general decommissioning expenditure: meaning of general decommissioning expenditure
  3. OT28045
    Decommissioning and abandonment: general decommissioning expenditure: meaning of general decommissioning expenditure - expenditure incurred on or after 22 April 2009
  4. OT28050
    Decommissioning and abandonment: general decommissioning expenditure: further definitions
  5. OT28060
    Decommissioning and abandonment: general decommissioning expenditure: 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
  6. OT28065
    Decommissioning and abandonment: general decommissioning expenditure - decommissioned plant and machinery, expenditure incurred on or after 22 April 2009
  7. OT28080
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or after 12 March 2008
  8. OT28085
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or after 22 April 2009
  9. OT28100
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred before cessation of ring fence trade and on or before 11 March 2008
  10. OT28110
    Decommissioning and abandonment: general decommissioning expenditure: closing down an oil field on or before 11 March 2008
  11. OT28120
    Decommissioning and abandonment: general decommissioning expenditure: meaning of abandonment programme
  12. OT28200
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or after 12 March 2008
  13. OT28205
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or after 22 April 2009
  14. OT28210
    Decommissioning and abandonment: general decommissioning expenditure: meaning of post-cessation period on or after 12 March 2008
  15. OT28220
    Decommissioning and abandonment: general decommissioning expenditure: relief for expenditure incurred after cessation of ring fence trade and on or before 11 March 2008
  16. OT28230
    Decommissioning and abandonment: general decommissioning expenditure: restrictions on allowances