OT26000 - Capital allowances: research and development allowances: contents

  1. OT26001
    Introduction
  2. OT26002
    Meaning of oil & gas exploration and appraisal
  3. OT26005
    Judicial Comment on Scientific Research and Oil Exploration
  4. OT26007
    Joint memorandum 1967
  5. OT26008
    1967 Memorandum � Details
  6. OT26009
    1967 Memorandum � Successive Stages of Work � Stages 1 & 2
  7. OT26010
    1967 Memorandum � Successive Stages of Work � Stages 3 & 4
  8. OT26013
    Tribunal reform of 01 April 2009
  9. OT26015
    HMRC view on the 1967 Memorandum
  10. OT26016
    1967 Memorandum � HMRC view on the Meaning of Field
  11. OT26017
    1967 Memorandum � HMRC view on exclusions
  12. OT26018
    1967 Memorandum � HMRC View on end of Stage 3
  13. OT26026
    Using reserve reporting for deciding on the availability of RDAs
  14. OT26027
    1967 memorandum � gaps between stages 3 and 4 in oil exploration and development
  15. OT26030
    RDA Claims during production operations
  16. OT26035
    Commencement of Trade
  17. OT26036
    Geographical scope of research and development allowances
  18. OT26041
    US Oil & Gas Partnerships
  19. OT26045
    »Ê¹ÚÌåÓýapp purchase of the results of past exploration work
  20. OT26050
    Redeterminations & Unitisations
  21. OT26052
    Disposal of a licence interest
  22. OT26054
    Disposal of a licence for an undeveloped area
  23. OT26056
    »Ê¹ÚÌåÓýapp allowance of certain drilling expenditure
  24. OT26058
    Treatment of Payments for Production Licences
  25. OT26060
    Farm-ins