SolvedCrossheading Restrictions on allowances: anti-avoidance
From legislation.gov.uk
Contents
- Section 165A Decommissioning services supplied by connected person
- Section 165B Restriction on allowance available
- Section 165C Allowance in respect of certain services related to decommissioning
- Section 165D Allowance where decommissioning undertaken for other participators in oil field
- Section 165E Transaction to obtain tax advantage