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This tax information and impact note is about qualifying decommissioning expenditure.
Who is likely to be affected Oil and gas companies that operate in the UK…
This measure deals with transferable tax history in Corporation Tax rules and makes changes to decommissioning costs rules in Petroleum Revenue Tax.
This legislation simplifies the process for opting out of the Petroleum Revenue Tax (PRT) regime.
This tax information and impact note applies to oil and gas companies that operate in the UK or on the UK Continental Shelf.
This technical note clarifies aspects of HM Revenue and Custom`s (HMRC`s) view of the legislation that provides tax relief for decommissioning expenditure.
This Tax Information and Impact Note introduces a new investment allowance to reduce the amount of adjusted ring fence profits subject to the supplementary charge.
UK oil and gas fiscal regime: new onshore allowance
Programme of assurance visits to registered dealers in controlled oils and tied oils under the Class Approval Scheme.
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