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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

OT28000 - Decommissioning and abandonment: contents

  1. OT28001
    Introduction
  2. OT28010
    Outline of the legislation
  3. OT28020
    General decommissioning expenditure: contents
  4. OT28300
    Expenditure connected with reuse of offshore infrastructure: contents
  5. OT28400
    Expenditure on and under Abandonment Guarantees
  6. OT28410
    Meaning of Abandonment Guarantee
  7. OT28420
    Relief for Reimbursement Expenditure under Abandonment guarantees
  8. OT28430
    Relief for expenditure incurred by a participator in meeting a defaulter’s abandonment expenditure
  9. OT28440
    Reimbursement by defaulter in respect of abandonment expenditure
  10. OT28450
    Relief for residual liabilities following decommissioning
  11. OT28460
    Buying out abandonment obligations
  12. OT28470
    Relief for contributions to Trust Funds
  13. OT28475
    Relief for payment into Decommissioning Funds
  14. OT28600
    Decommissioning security agreements: contents
  15. OT28700
    Decommissioning certainty: contents
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