161 ѱ𲹲ԾԲ Ǵ “d𳦴dzDzԾԲ Ի徱ٳܰ”]

[161B ѱ𲹲ԾԲǴ“d𳦴dzDzԾԲԻ徱ٳܰ”]

[(1)     In sections 161C and 161D “decommissioning expenditure” means expenditure in connection with—

(a)     preserving plant or machinery pending its reuse

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