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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Abandonment expenditure

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Section 225R Introduction to section 225S
Section 225S Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure
Section 225T Reimbursement by defaulter in respect of certain abandonment expenditure

Chapter 16A Oil activities
Crossheading Abandonment expenditure

Crossheading Abandonment expenditure

From legislation.gov.uk

Contents

Section 225R Introduction to section 225S
Section 225S Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure
Section 225T Reimbursement by defaulter in respect of certain abandonment expenditure