Crossheading Provisions relating to ring fence trades
From legislation.gov.uk
Contents
- Section 162 Ring fence trade a separate qualifying activity
- Section 163 Meaning of “general decommissioning expenditure”
- Section 163A Expenditure in anticipation of approval of abandonment programme
- Section 164 General decommissioning expenditure incurred before cessation of ring fence trade
- Section 165 General decommissioning expenditure after ceasing ring fence trade