OT09000 - PRT: allowable field expenditure - contents

  1. OT09025
    Outline
  2. OT09050
    Searching
  3. OT09075
    Obtaining a Relevant Licence
  4. OT09100
    Ascertaining
  5. OT09125
    Winning
  6. OT09150
    Measuring
  7. OT09175
    Transporting
  8. OT09200
    Initial Treatment or Initial Storage
  9. OT09225
    Disposing
  10. OT09250
    Decommissioning-Related Expenditure
  11. OT09275
    Material Stocks
  12. OT09300
    Redundancy
  13. OT09325
    Overheads
  14. OT09350
    Insurance and Insurance Recoveries
  15. OT09375
    Apportionment of Expenditure
  16. OT09400
    Tariff Related Expenditure
  17. OT09425
    Prevention of Double Allowance
  18. OT09450
    Non-Allowable Field Expenditure
  19. OT09475
    Specifically Excluded Expenditure: Interest
  20. OT09500
    Specifically Excluded Expenditure: Land and Buildings
  21. OT09525
    Production related
  22. OT09550
    Specifically Excluded Expenditure: Payments to Obtain a Licence (other than to Secretary of State)
  23. OT09575
    Specifically Excluded Expenditure: Payments in Respect of Tax Assessed on Non-Resident Contractors
  24. OT09600
    Anti-Avoidance Provisions: Sale and Leaseback
  25. OT09625
    Subsidised Expenditure
  26. OT09650
    Subsdised Expenditure - Decommissioning Expenditure