OT21000 - Corporation tax ring fence: contents

1. OT21001

   Introduction to the Ring Fence
2. OT21002

   Oil Extraction as a Separate Trade
3. OT21003

   Definitions of Oil Extraction Activities
4. OT21004

   Definitions of Oil Rights
5. OT21005

   Definition of Oil
6. OT21006

   The Practical Scope of the Ring Fence
7. OT21010

   Associated Companies
8. OT21015

   Delivery Outwith the UK
9. OT21017

   Definitions of Ring Fence Income and Ring Fence Profits
10. OT21020

    Separate Notional Ring Fence and Non-Ring Fence Trades
11. OT21021

    The Extension of the Ring Fence Extension Beyond Trading Income
12. OT21023

    Interest Received by ring fence companies
13. OT21025

    Unitisation and Re-determination Interest
14. OT21026

    The valuation of oil: contents
15. OT21033

    Seismic Survey Data
16. OT21035

    Other income
17. OT21040

    Tariff Receipts and Tax-Exempt Tariffing Receipts
18. OT21045

    Losses and group relief: contents
19. OT21070

    Expenses of management
20. OT21071

    Expenses of management - Transitional Provisions
21. OT21075

    Deduction of PRT in computing income for CT purposes
22. OT21076

    The treatment of repayments of PRT arising from the carry back of PRT losses
23. OT21077

    The treatment of repayments of PRT
24. OT21078

    The treatment of interest paid on repayments of PRT
25. OT21080

    PRT Paid by Foreign Field Participators
26. OT21083

    Sale and leaseback of assets
27. OT21090

    Currency differences and valuation of oil – Introduction
28. OT21095

    Currency differences and valuation of oil – the basis used for conversion
29. OT21097

    Currency differences and valuation of oil – Possible scenarios
30. OT21100

    The treatment of ACT
31. OT21105

    Transfer Pricing: contents
32. OT21140

    Advance pricing agreements
33. OT21195

    The Supplementary Charge: contents
34. OT21240

    First year allowances for a ring fence trade - contents
35. OT21300

    The Payment of Ring Fence CT and the Supplementary Charge in Three Instalments
36. OT21400

    Field Allowance: contents
37. OT21500

    Onshore Allowance: contents
38. OT21550

    Investment allowance: contents
39. OT21600

    Hire of relevant assets: Contents
40. OT21700

    Corporation Tax Ring Fence: Energy Profits Levy: Contents