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HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. OT30000
  3. OT30440

Capital gains: extension of ring fence: contents

  1. OT30450
    Introduction
  2. OT30451
    Material Disposals
  3. OT30452
    Non Material Disposals
  4. OT30453
    The Ring Fence Rules
  5. OT30470
    Roll Over Relief
  6. OT30471
    Assets used in connection with oil fields - Disposals made before 22 April 2009
  7. OT30472
    Assets used in connection with oil fields - Disposals made on or after 22 April 2009
  8. OT30473
    Assets used in connection with oil fields - Provisional claims for disposals on or after 22 April 2009
  9. OT30474
    Assets used in connection with oil fields - Prevention of Double Claims
  10. OT30475
    Assets used in connection with oil fields - Meaning of Ring fence investment and Disposal Consideration
  11. OT30476
    Assets used in connection with oil fields - Disposals on or after 22 April 2009 - Qualification for Roll Over Relief
  12. OT30477
    Assets used in connection with oil fields - Disposals on or after 22 April 2009 - Qualification for Relief under TCGA92\S153
  13. OT30479
    Reinvestment after pre trading disposal
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