OT30440 - Extension of Ring Fence - Contents


OT30450

Introduction

OT30451

Material Disposals

OT30452

Non Material Disposals

OT30453

The Ring Fence Rules

OT30470

Roll Over Relief

OT30471

Assets used in connection with oil fields - Disposals made before 22 April 2009

OT30472

Assets used in connection with oil fields - Disposals made on or after 22 April 2009

OT30473

Assets used in connection with oil fields - Provisional claims for disposals on or after 22 April 2009

OT30474

Assets used in connection with oil fields - Prevention of Double Claims

OT30475

Assets used in connection with oil fields - Meaning of Ring Fence Reinvestment and Disposal Consideration

OT30476

Assets used in connection with oil fields Disposals on or after 22 April 2009 - Qualification for Roll Over Relief

OT30477

Assets used in connection with oil fields - Disposals on or after 22 April 2009 - Qualification for Relief under TGCA92\S153