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Legislation

Corporation Tax Act 2009

Crossheading Waste disposal

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Section 142 Deduction for site preparation expenditure
Section 143 Allocation of site preparation expenditure
Section 144 Site preparation expenditure: supplementary
Section 145 Site restoration payments

Chapter 9 Trade profits: other specific trades
Crossheading Waste disposal

Crossheading Waste disposal

From legislation.gov.uk

Contents

Section 142 Deduction for site preparation expenditure
Section 143 Allocation of site preparation expenditure
Section 144 Site preparation expenditure: supplementary
Section 145 Site restoration payments