Oil Taxation Manual

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