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Home / Simons-Taxes / Corporate tax / Part D7A Other special sectors / Division D7.9 Oil extraction, related activities and electricity generation

Division D7.9 Oil extraction, related activities and electricity generation

Corporate tax

Division D7.9 Oil extraction, related activities and electricity generation

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D7.901 Oil extraction and related activities鈥攐verview

D7.902 Treatment of oil extraction activities

D7.903 Supplementary charge in respect of ring fence trades

D7.903A Energy (oil and gas) profits levy

D7.904 Payment of ring fence corporation tax, supplementary charge and profits levy

D7.905 Computation of trading income for petroliferous trades

D7.918 Transfer pricing in relation to ring fence trades

D7.918C Destinations for rewritten material

D7.919 Capital allowances

D7.922 Ring fence expenditure supplement

D7.924 Onshore allowances

D7.924A Investment allowance

D7.924B Cluster area allowance

D7.924C Record of deleted material

D7.925 General decommissioning expenditure

D7.925A Transferable tax history

D7.926 Expenditure on obtaining abandonment guarantee

D7.927 Default on decommissioning costs

D7.927B Record of deleted material

D7.928 Disposals of interests in oil fields etc

D7.929 Disposals of oil licences

D7.935 Introduction to oil contractors

D7.938 Oil contractors鈥攃alculation of profits

D7.947 Destinations for rewritten material

D7.950 Electricity generator levy鈥攐verview

D7.951 EGL鈥攃alculation of generation receipts

D7.952 EGL鈥攇roups, partnerships and joint ventures

D7.955 EGL鈥攎anagement and administration

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