OT09000 - PRT: Allowable Field Expenditure - Contents
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Outline |
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Searching |
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Obtaining a Relevant Licence |
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Ascertaining |
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Winning |
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Measuring |
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Transporting |
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Initial Treatment or Initial Storage |
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Disposing |
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Decommissioning-Related Expenditure |
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Material Stocks |
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Redundancy |
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Overheads |
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Insurance and Insurance Recoveries |
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Apportionment of Expenditure |
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Tariff-Related Expenditure |
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Prevention of Double Allowance |
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Non-Allowable Field Expenditure |
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Specifically Excluded Expenditure: Interest |
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Specifically Excluded Expenditure: Land and Buildings |
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Production related |
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Specifically Excluded Expenditure: Payments to Obtain a Licence (other than to Secretary of State) |
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Specifically Excluded Expenditure: Payments in Respect of Tax Assessed on Non-Resident Contractors |
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Anti-Avoidance Provisions: Sale and Leaseback |
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Subsidised Expenditure |
