OT21000 - Corporation Tax Ring Fence: Contents
Introduction to the Ring Fence |
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Oil Extraction as a Separate Trade |
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Definitions of Oil Extraction Activities |
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Definitions of Oil Rights |
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Definition of Oil |
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The Practical Scope of the Ring Fence |
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Associated Companies |
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Delivery Outwith the UK |
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Definitions of Ring Fence Income and Ring Fence Profits |
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Separate Notional Ring Fence and Non-Ring Fence Trades |
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The Extension of the Ring Fence Extension Beyond Case I |
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Interest Received by Ring Fence Companies |
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Unitisation and Re-determination Interest |
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The valuation of oil |
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Seismic Survey Data |
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Other Income |
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Tariff Receipts and Tax-Exempt Tariffing Receipts |
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Losses and group relief |
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Expenses of Management |
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Expenses of Management - Transitional Provisions |
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Deduction of PRT in computing income for CT purposes |
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The treatment of repayments of PRT arising from the carry back of PRT losses |
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The treatment of repayments of PRT |
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PRT paid by Foreign Field Participators |
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Sale and Leaseback of assets |
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Currency differences and valuation of oil - Introduction |
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Currency differences and valuation of oil - The basis used for conversion |
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Currency differences and valuation of oil - Possible scenarios |
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The Treatment of ACT |
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Transfer Pricing |
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Advance Pricing Agreements |
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The Supplementary Charge |
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First-Year Allowances for a Ring Fence Trade |
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The Payment of Ring Fence CT and the Supplementary Charge in Three Instalments |
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Field Allowance |
