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HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT03000
  3. OT08900

OT14250 - PRT: Provisional Expenditure Allowance: contents

Note:

The legislation covering Provisional Expenditure Allowance was abolished for chargeable periods beginning after 30 June 2009.

The clawback provisions remain in force.

  1. OT14300
    Outline
  2. OT14350
    Clawback
  3. OT14400
    Examples
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