OT Update Index - Recent changes to this manual
Below are details of the amendments that were published on 4 May 2004
| Section | Title and details of update |
| OT04000 | PRT: Administration – Contents |
| OT04390 | PRT: Administration - Claims Outline |
| OT04420 | PRT: Administration - Claims by Responsible Person: PRT30 OTA75/SCH5 |
| OT04480 | PRT: Administration - Claims by Participators: PRT40, OTA75/SCH6 |
| OT04510 | PRT: Administration -Claims By Participators, OTA75/SCH7 |
| OT04660 | PRT: Administration -Claims and Correspondence during the assessing rounds |
| OT04720 | PRT: Administration |
| OT04740 | PRT: Administration - Informal Claims |
| OT04790 | PRT: Administration - Information Powers, FA93/S187 |
| OT05510 | PRT: Royalty - PRT: Royalty Paying Fields |
| OT05530 | PRT: Royalty -Periodic Payments |
| OT09225 | |
| OT10000 | PRT: Decommissioning – Contents |
| OT10025 | PRT: Decommissioning – Introduction |
| OT10050 | PRT: Decommissioning - Allowable Expenditure, OTA75/S3(1)(i) |
| OT10150 | PRT: Decommissioning - Allowable Expenditure: Restoration Work, OTA75/S3(1)(j) |
| OT10200 | PRT: Decommissioning - Apportionment of Allowable Expenditure, OTA75/S3(1C) and OTA75/S3(1D) |
| OT10250 | PRT: Decommissioning - Apportionment of Allowable Expenditure, OTA75/S3(1C) and OTA75/S3(1D) |
| OT10300 | PRT: Decommissioning - Allowable Expenditure: Abandonment Guarantees, OTA75/S3(1)(hh). |
| OT10350 | PRT: Decommissioning - Allowable Expenditure: Abandonment Guarantees: Payments under Guarantees, FA91/S105 |
| OT10400 | PRT: Decommissioning - Allowable Expenditure: Abandonment Guarantees: Reimbursement Expenditure, FA91/S106 |
| OT10450 | PRT: Decommissioning - Allowable Expenditure: Abandonment Guarantees: Defaulter's Decommissioning Costs met by Co-Participator, FA91/S107 |
| OT10500 | PRT: Decommissioning - Allowable Expenditure: Abandonment Guarantees: Reimbursement by Defaulter of Decommissioning Costs met by Co-Participator, FA91/S108 |
| OT10550 | PRT: Decommissioning - Allowable Expenditure: 'Exempt Gas Fields', OTA75/S10(3), OTA75/S10(3D)-(3H) |
| OT11400 | PRT: Long-Term Assets |
| OT13750 | PRT: Non-Field Expenditure – Contents |
| OT13775 | PRT: Non-Field Expenditure - Claims, OTA75/SCH7 |
| OT13800 | PRT: Non-Field Expenditure - Informal claims. Deleted |
| OT14510 | PRT: Meaning of Expenditure Incurred and Timing Issues |
| OT17750 | PRT: Safeguard - Deferred Expenditure Claims, OTA75/S9A |
| OT18050 | PRT: Transfer of Licence Interests - Unused Losses, FA80/SCH17/PARA7 |
| OT18130 | PRT: Transfer of Licence Interests - erminal Loss, FA80/SCH17/PARA15 |
| OT21000 | Corporation Tax Ring Fence: Contents |
| OT21001 | Corporation Tax Ring Fence: Introduction to Ring Fence |
| OT21202 | Supplementary Charge: Commencement: ICTA88/s501A(1). New item |
| OT21204 | Supplementary Charge: Meaning of “Adjusted Ring Fence Profits”: ICTA88/s501A(2)-(3). New item |
| OT21206 | Supplementary Charge: Meaning of “Finance Costs”: ICTA88/s501A(4)-(7). New item |
| OT21209 | Supplementary Charge: Meaning of “Finance Lease” and “accounts”: ICTA88/s501A(8)-(10). New item |
| OT21215 | Supplementary Charge: Management Provisions. New item |
| OT21220 | Supplementary Charge: Transitional Provisions: Introduction: FA02/s93. New item |
| OT21221 | Supplementary Charge: Transitional Provisions: Profits of the Straddling Period: FA02/s93(1). New item |
| OT21223 | Supplementary Charge: Transitional Provisions: Capital Allowances |
| OT21225 | Supplementary Charge: Transitional Provisions: Instalment Payments: FA02/s93(2)-(6). New item |
| OT21230 | Supplementary Charge: First-Year Allowances for a Ring Fence Trade: Introduction. New item |
| OT21231 | First-year Allowances for a Ring Fence Trade: Plant and Machinery: General Rules CAA01/s45F. New item |
| OT21233 | First-year Allowances for a Ring Fence Trade: Plant or Machinery: further rules. New item |
| OT21235 | First-year Allowances for a Ring Fence Trade: Plant or Machinery for Use Wholly for the Purposes of a Ring Fence Trade. New item |
| OT21240 | First-year Allowances for a Ring Fence Trade: Plant and Machinery: Withdrawal of Allowances if there is Non-Ring Fence Use: CAA01/s45G. New item |
| OT21245 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowances: General Rules. New item |
| OT21248 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowance: Further Rules. New item |
| OT21250 | First-year Allowances for a Ring Fence Trade: Mineral Extraction Allowance: Disposals of Qualifying Assets: CAA01/s418. New item |
| OT26200 | Capital Allowances: Mineral Extraction Allowance - Contents |
| OT26201 | Capital Allowances: Mineral Extraction Allowance - Introduction |
| OT26206 | Capital Allowances: Mineral Extraction Allowance - First-Year Allowances for Ring Fence Mineral Exploration and Access. New item |
| OT26500 | Capital Allowances: Plant & Machinery – Contents |
| OT26506 | Capital Allowances: Plant & Machinery - Ring Fence Ring Fence |
| OT26520 | Capital Allowances: Plant & Machinery - First-Year Allowances for Ring Fence Plant and Machinery. New item |
| OT41530 | refers to link at end of this reference - pop up page. Can you move "India" from restricted column to Extended column |
| OT42160 | Taxation of Non-Residents under Section 830 ICTA 1988: Computation of S830 Profits - Taxation of Non-Residents under Section 830 ICTA 1988: Computation of S830 Profits |
