Decommissioning of offshore oil infrastructure
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