| OT27001 | Introduction |
| OT27002 | Outline of the
legislation |
| OT27005 | Meaning of
Abandonment, Decommissioning and Demolition |
| OT27010 | Ring Fence trades:
Special allowance for pre-cessation Abandonment Expenditure |
| OT27011 | Ring Fence trades:
Decommissioning |
| OT27012 | Ring Fence trades:
Offshore Installations and Submarine Pipelines |
| OT27013 | Ring Fence trades:
Closing down an oil field |
| OT27014 | Ring Fence trades:
Abandonment Programme |
| OT27020 | Ring Fence trades:
Allowances for post-cessation expenditure |
| OT27030 | Writing down
allowances: Offshore Oil Infrastructure decommissioning
expenditure |
| OT27031 | Writing down
allowances: Decommissioning expenditure |
| OT27032 | Writing down
allowances: Offshore Infrastructure |
| OT27038 | Writing down
allowances: Net cost of demolition |
| OT27040 | Expenditure on and
under Abandonment Guarantees |
| OT27041 | Reimbursement
expenditure under Abandonment Guarantees |
| OT27043 | Abandonment
Guarantees |
| OT27046 | Defaulter’s
Abandonment expenditure met by other participators |
| OT27047 | Reimbursement by
defaulter |
| OT27050 | Residual
liability |
| OT27052 | Buying out Abandonment
obligations |
| OT27054 | Contributions to Trust
Funds |
| OT27056 | Abandonment
Insurance |
| OT27065 | Research and
Development |
| OT27067 | Mineral Extraction
Allowance |
