SolvedChapter 5 Other kinds of qualifying expenditure
From legislation.gov.uk
Contents
- Section 414 Expenditure on works likely to become valueless
- Section 415 Contribution to buildings or works for benefit of employees abroad
- Section 416 Non-ring fence trades: expenditure on restoration within 3 years of ceasing to trade
- Section 416ZA Ring fence trades: expenditure on site restoration
- Section 416ZB “Notional accounting period”
- Section 416ZC Site restoration services supplied by connected person
- Section 416ZD Restriction on allowance available
- Section 416ZE Allowance where site restoration undertaken for other participators in oil field