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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

OT50000 - Oil contractors ring fence: contents

  1. OT50001
    Introduction
  2. OT50005
    Scope
  3. OT50010
    Relevant assets
  4. OT50020
    Associated person
  5. OT50030
    Calculating the hire cap: contents
  6. OT50050
    »Ê¹ÚÌåÓýapp effect of the ring fence
  7. OT50060
    Anti avoidance provision
  8. OT50070
    Leasing arrangements
  9. OT50080
    »Ê¹ÚÌåÓýapp excess above the hire cap
  10. OT50090
    Transitional provisions at commencement
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