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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

OT12000 - PRT: supplement: contents

  1. OT12025
    Outline
  2. OT12050
    Eligible Expenditure: Summary
  3. OT12075
    Claims to Supplement
  4. OT12100
    Bringing about the Commencement of Winning or Transporting Oil
  5. OT12150
    Bringing about the Commencement: Searching for Oil
  6. OT12200
    Bringing about the Commencement: Field Development
  7. OT12250
    Ascertaining the extent of Oil-Bearing Area
  8. OT12300
    Substantially Improving the Rate at which Oil can be Won
  9. OT12350
    Providing Installations for Initial Treatment or Storage
  10. OT12400
    Overheads
  11. OT12450
    Apportionment of Expenditure
  12. OT12500
    Expenditure Partly to Generate Tariff Receipts
  13. OT12550
    Hired Assets
  14. OT12575
    Contractor Financing
  15. OT12625
    Disposal Receipts: Supplement Restriction
  16. OT12650
    Net Profit Period
  17. OT12700
    Recalculated Net Profit Period
  18. OT12725
    Loss following Net Profit Period
  19. OT12750
    Interaction with other Provisions
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