OT26680 - Capital Allowances: Production Sharing Contracts: contents

  1. OT26682
    Introduction
  2. OT26685
    What is a PSC?
  3. OT26690
    Cost Recovery and Profit Oil
  4. OT26695
    Expenditure on Plant & Machinery
  5. OT26700
    Capital Allowances and ownership
  6. OT26710
    Deemed Ownership of Assets
  7. OT26740
    »Ê¹ÚÌåÓýapp scope of the PSC rules on plant and machinery
  8. OT26750
    Ownership Terms
  9. OT26755
    Provision of Plant & Machinery
  10. OT26760
    Trade Use and Qualifying Purposes
  11. OT26770
    Anti-Avoidance Provision and "Carry" Arrangements
  12. OT26775
    Triggering of the Relief for deemed ownership
  13. OT26780
    »Ê¹ÚÌåÓýapp pool value on migration into the UK
  14. OT26785
    Cessation of Relief and Disposal Value
  15. OT26795
    Temporary Cessation of Use
  16. OT26800
    Disposals and Part Disposals of the Contractor's Interest
  17. OT26805
    Cross-Border Disposals