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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT03000
  3. OT08900

OT10000 - PRT: decommissioning - contents

  1. OT10025
    Introduction
  2. OT10050
    Allowable Expenditure
  3. OT10100
    Allowable Expenditure (continued)
  4. OT10150
    Allowable Expenditure: Restoration Work
  5. OT10200
    Apportionment of Allowable Expenditure
  6. OT10250
    Apportionment of Allowable Expenditure: Transitional Provisions
  7. OT10300
    Allowable Expenditure: Abandonment Guarantees
  8. OT10350
    Allowable Expenditure: Abandonment Guarantees: Payments under Guarantees
  9. OT10400
    Allowable Expenditure: Abandonment Guarantees: Reimbursement Expenditure
  10. OT10450
    Allowable Expenditure: Abandonment Guarantees: Defaulter's Decommissioning Costs met by Co-Participator
  11. OT10500
    Allowable Expenditure: Abandonment Guarantees: Reimbursement by Defaulter of Decommissioning Costs met by Co-Participator
  12. OT10550
    Allowable Expenditure: Exempt Gas Fields
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