[104G Disposal events in respect of cushion gas]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[104G  Disposal events in respect of cushion gas]

[(1)     This section applies if expenditure incurred by a person on the provision of cushion gas used in a particular gas storage facility includes both new expenditure and old expenditure.

(2)     Any disposal event which concerns any of that cushion gas is to be treated for the purposes of this Part as relating to cushion

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