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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Waste disposal

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Section 165 Deduction for site preparation expenditure
Section 166 Allocation of site preparation expenditure
Section 167 Site preparation expenditure: supplementary
Section 168 Site restoration payments

Chapter 11 Trade profits: other specific trades
Crossheading Waste disposal

Crossheading Waste disposal

From legislation.gov.uk

Contents

Section 165 Deduction for site preparation expenditure
Section 166 Allocation of site preparation expenditure
Section 167 Site preparation expenditure: supplementary
Section 168 Site restoration payments