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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
    Capital gains: extension of ring fence: introduction
  2. OT30451
    Capital gains: extension of ring fence: material disposals
  3. OT30452
    Capital gains: extension of ring fence: non material disposals
  4. OT30453
    Capital gains: extension of ring fence: the ring fence rules
  5. OT30470
    Capital gains: extension of ring fence: roll over relief
  6. OT30471
    Capital gains: extension of ring fence: assets used in connection with oil fields - disposals made before 22 April 2009
  7. OT30472
    Capital gains: extension of ring fence: assets used in connection with oil fields - disposals made on or after 22 April 2009
  8. OT30473
    Capital gains: extension of ring fence: assets used in connection with oil fields - provisional claims for disposals on or after 22 April 2009
  9. OT30474
    Capital gains: extension of ring fence: assets used in connection with oil fields - prevention of double claims
  10. OT30475
    Capital gains: extension of ring fence: assets used in connection with oil fields - meaning of ring fence reinvestment and disposal consideration
  11. OT30476
    Capital gains: extension of ring fence: assets used in connection with oil fields - disposals on or after 22 April 2009 - qualification for roll over relief
  12. OT30477
    Capital gains: extension of ring fence: assets used in connection with oil fields - disposals on or after 22 April 2009 - qualification for relief under TGCA92\S153
  13. OT30479
    Capital gains: Extension of ring fence: reinvestment after pre trading disposal
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