| OT26201 | Introduction |
| OT26202 | Allowances Generally |
| OT26203 | Interaction of MEA and
Other Capital Allowances |
| OT26205 | Claims. Pay &
File |
| OT26206 | First-Year Allowances for
Ring Fence Mineral Exploration and Access |
| OT26207 | Writing Down
Allowances |
| OT26208 | Rates of Writing Down
Allowance |
| OT26209 | Expenditure Partly
Attributable to Mineral Exploration and Access |
| OT26210 | Purchase of Mineral
Asset |
| OT26211 | Balancing Allowances and
Charges |
| OT26212 | Sale Proceeds |
| OT26213 | Disposal of Part of an
Asset |
| OT26214 | Disposals of Undeveloped
Areas |
| OT26215 | Farm-ins and Licence
Exchanges |
| OT26216 | Exchanges Within the Same
Licence |
| OT26230 | Qualifying
Expenditure |
| OT26231 | Non-qualifying
Expenditure |
| OT26235 | Mineral Exploration and
Access |
| OT26236 | Expenditure Incurred
Before and After End Stage 3 1967 Memorandum |
| OT26237 | Intangible Drilling
Costs |
| OT26238 | Second-hand Seismic |
| OT26239 | Geographical Scope |
| OT26240 | Expenditure on Buying
into a Field |
| OT26244 | Pre-trading Expenditure.
General. |
| OT26245 | Pre-trading
Expenditure. |
| OT26250 | Acquisition of a Mineral
Asset |
| OT26251 | Second-hand Licences |
| OT26252 | Assets Formerly Owned by
Traders |
| OT26253 | Assets Formerly Owned by
Non-traders |
| OT26254 | Oil Licences |
| OT26260 | Transfers Between
connected Persons |
| OT26270 | Planning Permission |
| OT26280 | Abandonment * |
