Abandonment expenditure
Abandonment guarantees, meaning
Legislation/Regulatory –
FA91 s. 104
Allowance
HMRC Guidance –
OT04785
Apportionment of decommissioning expenditure
Deduction from ring fence income
Default by participator met by former participator
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