Abandonment guarantees, meaning

Legislation/Regulatory – FA91 s. 104

Allowance

Legislation/Regulatory – FA91 s. 103(8) ; OTA75 s. 3
HMRC Guidance – OT04785

Apportionment of decommissioning expenditure

Legislation/Regulatory – FA2001 s. 102(4)-(10) ; OTA75 s. 3(1C), (1D), (1E)

Deduction from ring fence income

Legislation/Regulatory – FA2008 s. 104 ; FA91 s. 64

Default by participator met by former participator

Legislation/Regulatory – FA2008 s. 103 ; OTA75 Sch. 5, para. 2A-2C

Qualifying asset, meaning

Legislation/Regulatory – OTA75 s. 3(1A)

Qualifying restoration work, meaning

Legislation/Regulatory – OTA75 s. 3(1B)

Time limits for claims

Legislation/Regulatory – FA2009 Sch. 51, para. 23 ; OTA75 Sch. 5, para. 2
HMRC Guidance – CH51100 ; CH51250 ; CH53100 ; CH53600 ; CH56400 ; CH56500 ; CH56600 ; CH56700 ; CH56800 ; CH56900 ; CH57100