OT28020 - Decommissioning and Abandonment: General Decommissioning Expenditure: Contents
Meaning of ring fence trade |
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Meaning of general decommissioning expenditure |
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Meaning of general decommissioning expenditure - Expenditure incurred on or after 22 April 2009 |
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Further definitions |
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Decommissioned plant and machinery used partly for a non-ring fence trade, expenditure incurred on or after 12 March 2008 and before 22 April 2009 |
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Decommissioned Plant and Machinery, expenditure incurred on or after 22 April 2009 |
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Relief for expenditure incurred before cessation of ring fence trade and on or after 12 March 2008 |
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Relief for expenditure incurred before cessation of ring fence trade and on or after 22 April 2009 |
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Relief for expenditure incurred before cessation of ring fence trade and on or before 11 March 2008 |
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Closing down an oil field on or before 11 March 2008 |
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Meaning of abandonment programme |
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Relief for expenditure incurred after cessation of ring fence trade and on or after 12 March 2008 |
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Relief for expenditure incurred after cessation of ring fence trade and on or after 22 April 2009 |
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Meaning of post-cessation period on or after 12 March 2008 |
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Relief for expenditure incurred after cessation of ring fence trade and on or before 11 March 2008 |
