Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
, see all updates

Decommissioning and abandonment: decommissioning certainty: provision for payment


This provides that payments due under a DRD will be paid out of money provided by Parliament and also provides some exceptions to the restrictions on disclosure imposed by the Commissioners for Revenue and Customs Act 2005.