OT26680 - Capital Allowances: Production Sharing Contracts - Contents
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Introduction |
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What is a PSC? |
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Cost Recovery and Profit Oil |
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Expenditure on Plant and Machinery |
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Capital Allowances and Ownership |
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Deemed Ownership of Assets |
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The scope of the PSC rules on plant and machinery |
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Ownership Terms |
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Provision of Plant and Machinery |
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Trade Use and Qualifying Purposes |
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Anti-Avoidance Provision and "Carry" Arrangements |
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Triggering relief for deemed ownership |
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The pool value on migration into the UK |
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Cessation of Relief and Disposal Value |
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Temporary Cessation of Use |
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Disposals and Part Disposals of the Contractor's Interest |
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Cross-border Disposals |
