OT42500 - Non-Residents Working on the UK Continental Shelf: Capital Allowances - Contents

OT42501

Outline

OT42520

Plant & machinery brought into the UK - Entitlement to allowance

OT42530

Plant & machinery brought into the UK - Open market value but limited to original cost if lower

OT42540

Plant & machinery brought into the UK - Valuations

OT42550

Plant & machinery allowances - Disposal events

OT42560

Plant & machinery allowances - Foreign currency

OT42570

Part use of plant & machinery - Main rule and single asset rule

OT42590

Part use of plant & machinery - Reduction of allowances and charges on expenditure in a single asset pool

OT42600

Part use of plant & machinery - Effect of significant reduction in use for purposes of qualifying activity

OT42610

Part use of plant & machinery - Treatment of idle time

OT42620

Rigs as ships