Crossheading Reliefs for expenditure
From legislation.gov.uk
Contents
- Section 1 Expenditure incurred on non-dedicated mobile assets.
- Section 2 Dedicated mobile assets.
- Section 3 Expenditure incurred on long-term assets other than non-dedicated mobile assets.
- Section 3A Exclusion from section 3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts
- Section 4 Expenditure related to exempt gas and deballasting.
- Section 5 Miscellaneous amendments relating to reliefs.