Chapter 4 Calculation of profits
United Kingdom
- Oil valuation
- Hire of relevant assets
- Loan relationships
- Sale and lease-back
- Regional development grants
- Tariff receipts etc
- Abandonment guarantees
- Abandonment expenditure
- Receipts arising from decommissioning
- Deduction of PRT in calculating income for corporation tax purposes
- Interest on repayment of PRT or APRT
- Relief