OT21000 - Corporation Tax Ring Fence and Supplementary Charge: Contents
| OT21001 | Introduction to the Ring Fence |
| OT21002 | Oil Extraction as Separate Trade |
| OT21003 | Oil Extraction Activities Defined |
| OT21004 | Oil Rights Defined |
| OT21005 | Oil Defined |
| OT21006 | Practical Scope of Ring Fence |
| OT21010 | Associated Companies |
| OT21015 | Delivery Outwith the UK |
| OT21017 | Ring Fence Profits Defined |
| OT21020 | Separate Trades: Computational |
| OT21021 | Ring Fence Extension Beyond Case I |
| OT21023 | Interest Received |
| OT21025 | Unitisation and Re-determination Interest |
| OT21030 | Income from Ballast Recovery Oil |
| OT21031 | Income from Oil Rights |
| OT21033 | Seismic Survey Data |
| OT21040 | Ring Fence Tariff Receipts |
| OT21050 | Loss Restriction |
| OT21051 | Set Off |
| OT21053 | Group Relief |
| OT21055 | Loss Carried Forward |
| OT21075 | Deduction of PRT |
| OT21076 | Repayment of PRT and carry back of Losses |
| OT21080 | PRT Paid by Foreign Field Participators |
| OT21083 | Sale and Leaseback |
| OT21100 | Treatment of ACT: Introduction |
| OT21101 | Treatment of ACT: Restrictions |
| OT21102 | Treatment of ACT: Associated Companies |
| OT21103 | Treatment of ACT: Redeemable Preferences Shares |
| OT21104 | Treatment of ACT: Carry Back |
| OT21105 | Treatment of ACT: Carry Back. Surrender ACT |
| OT21106 | Surrender of ACT Oil Extraction Company Owned by a Consortium |
| OT21115 | Transfer Pricing* |
| OT21200 | Supplementary Charge: Introduction |
| OT21202 | Supplementary Charge: Commencement: ICTA88/s501A(1) |
| OT21204 | Supplementary Charge: Meaning of “Adjusted Ring Fence Profits”: ICTA88/s501A(2)-(3) |
| OT21206 | Supplementary Charge: Meaning of “Finance Costs”: ICTA88/s501A(4)-(7) |
| OT21209 | Supplementary Charge: Meaning of “Finance Lease” and “accounts”: ICTA88/s501A(8)-(10) |
| OT21215 | Supplementary Charge: Management Provisions |
| OT21220 | Supplementary Charge: Transitional Provisions: Introduction: FA02/s93 |
| OT21221 | Supplementary Charge: Transitional Provisions: Profits of the Straddling Period: FA02/s93(1) |
| OT21223 | Supplementary Charge: Transitional Provisions: Capital Allowances |
| OT21225 | Supplementary Charge: Transitional Provisions: Instalment Payments: FA02/s93(2)-(6) |
| OT21230 | Supplementary Charge: First-Year Allowances for a Ring Fence Trade: Introduction |
| OT21231 | First-year Allowances for a Ring Fence Trade: Plant and Machinery: General Rules CAA01/s45F |
| OT21233 | First-year Allowances for a Ring Fence Trade: Plant or Machinery: further rules |
| OT21235 | First-year Allowances for a Ring Fence Trade: Plant or Machinery for Use Wholly for the Purposes of a Ring Fence Trade |
| OT21240 | First-year Allowances for a Ring Fence Trade: Plant and Machinery: Withdrawal of Allowances if there is Non-Ring Fence Use: CAA01/s45G |
| OT21245 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowances: General Rules |
| OT21248 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowance: Further Rules |
| OT21250 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowance: Disposals of Qualifying Assets: CAA01/s418 |
| OT21300 | Payment in Three Instalments of Ring Fence Corporation Tax and Supplementary Charge: Introduction and Computation |
| OT21302 | Payment in Three Instalments of Ring Fence Corporation Tax and Supplementary Charge: Commencement and Transitional Arrangements |
