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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Abandonment guarantees

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Section 225N Expenditure on abandonment guarantees
Section 225O Relief for reimbursement expenditure under abandonment guarantees
Section 225P Payment under abandonment guarantee not immediately applied
Section 225Q Amounts excluded from section 225O(1)

Abandonment guarantees
Payment under abandonment guarantee not immediately applied

Section 225P | Payment under abandonment guarantee not immediately applied

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed