OT16000 - PRT: Allowable Losses - Contents
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Outline |
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Set off against Preceding Periods |
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Set off against Future Periods |
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Set off when Production Ceases |
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Unrelievable Field Losses |
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Unrelievable Field Losses - Link to Chargeable Periods |
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Unrelievable Field Losses - Associated Party Claims |
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Unrelievable Field Losses - Acquisition of Interests in Producing Fields |
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Unrelievable Field Losses - Unrelated Field Expenditure |
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Unrelievable Field Loss: Procedures |
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Permanent Cessation of Winning Oil |
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Unrelievable Field Losses: Permanent Cessation of Production but Further PRT Assessable Income |
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Transfer of Licence Interests |
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Unrelievable Field Losses: Licence Transfers: Anti-Avoidance: Background |
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Unrelievable Field Losses: Licence Transfers - Anti-Avoidance - Details |
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Unrelievable Field Losses: Licence Transfers - Anti-Avoidance - Examples |
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Stranded Losses |
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Repayment Interest |
