»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are no oil industry specific aspects to the legislation dealing with capital allowances for long life assets. »Ê¹ÚÌåÓýapp notes below are directed to the application of this general legislation to oil industry activities.

Guidance on long life assets can be found in the Capital Allowances Manual at CA23700.