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    1. Home
    2. Environment
    3. Energy infrastructure
    4. Oil, gas and coal
    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

    OT22000 - Interest and Financing - contents

    1. OT22001
      Introduction
    2. OT22002
      Transactions across the Ring Fence
    3. OT22005
      Summary of Statutory Provisions
    4. OT22006
      Qualifying loans
    5. OT22009
      Replacement and Rescheduled Borrowing.
    6. OT22012
      Excluded Loan Relationship debits and credits
    7. OT22013
      Charges paid to associates
    8. OT22014
      Charges which were not allowed against ring fence profits
    9. OT22020
      Sale and leaseback finance charges
    10. OT22030
      The Debt Cap
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