Oil and gas taxation: transferable tax history and retention of decommissioning expenditure
This measure deals with transferable tax history in Corporation Tax rules and makes changes to decommissioning costs rules in Petroleum Revenue Tax.
Documents
Oil and gas taxation: transferable tax history and retention of decommissioning expenditureDraft legislation - post-transfer decommissioning expenditureapplication/pdfDraft legislation - transferable tax historyapplication/pdfExplanatory note for oil activitiesapplication/pdfExplanatory note for Petroleum Revenue Taxapplication/pdfDraft guidance on Petroleum Revenue Tax application/pdfDraft guidance on transferable tax historyapplication/pdf