financial planning of 2013

Decommissioning relief agreements
80 Decommissioning relief agreements
81 Meaning of “decommissioning expenditure”
82 Annual report
83 Effect of claim on PRT
84 Terminal losses accruing by virtue of another’s default
85 Claims under agreement not to affect oil allowance
Decommissioning security settlements
86 Removal of IHT charges in respect of decommissioning security settlements
87 Loan relationships arising from decommissioning security settlements
Decommissioning expenditure etc
88 Decommissioning expenditure taken into account for PRT purposes
89 Miscellaneous amendments relating to decommissioning
Capital allowances
90 Expenditure on decommissioning onshore installations
91 Expenditure on decommissioning certain redundant plant or machinery
92 Expenditure on site restoration
93 Restrictions on allowances for certain oil-related expenditure
PART 3
ANNUAL TAX ON ENVELOPED DWELLINGS
The charge to tax
94 Charge to tax
95 Entitlement to interests
96 Person liable
97 Liability of persons jointly entitled
98 Collective investment schemes: liability for and collection of tax
99 Amount of tax chargeable
0