| OT16050 | Outline |
| OT16100 | Set off against
Preceding Periods (OTA75/S7(2)) |
| OT16150 | Set off against Future
Periods (OTA75/S7(1)) |
| OT16200 | Set off when Production
Ceases (OTA75/S7(3)) |
| OT16250 | Unrelievable Field
Losses (OTA75/S6) |
| OT16300 | Unrelievable Field
Loss: Procedures |
| OT16350 | Permanent Cessation of
Winning Oil |
| OT16400 | Unrelievable Field
Losses: Permanent Cessation of Production, but Further PRT
Assessable Income |
| OT16450 | Transfer of Licence
Interests |
| OT16500 | Unrelievable Field
Losses: Licence Transfers: ‘Anti-Avoidance’:
OTA75/S6(1D) and FA01/SCH32 |
| OT16550 | 'Stranded Losses' |
| OT16600 | Repayment Interest |
