Anti-avoidance, restrictions on allowances

Decommissioning expenditure, meaning

Decommissioning relief

Abandonment expenditure

Abandonment guarantees

Loss relief

Supplementary charge

Decommissioning relief agreements

Annual report

Claims not affecting oil allowance

Decommissioning expenditure, meaning

Generally

Loan relationships

Petroleum revenue tax, expenditure taken into account

Site restoration expenditure

Terminal losses accruing by virtue of another's default

General decommissioning expenditure

Offshore infrastructure, meaning

Plant and machinery allowances, restriction

Amount to be left out of account

Decommissioning services supplied by connected person

Generally

One or more other participators in oil field

Planning or project management services

Transactions to obtain tax advantage

Post-cessation expenditure, ring fence trades

Pre-cessation abandonment expenditure, ring fence trades

Receipts arising from

Restriction of allowances

Reuse etc. of offshore oil infrastructure

Ring fence trades, pre- and post-cessation expenditure

Site restoration expenditure

Connected person, supplied by

Generally

One or more other participators in oil field

Restriction on allowance available

Transfer pricing