[161C Expenditure related to reuse etc qualifies for writing-down allowances]

[161C Ìý·¡³æ±è±ð²Ô»å¾±³Ù³Ü°ù±ðÌý°ù±ð±ô²¹³Ù±ð»åÌý³Ù´ÇÌý°ù±ð³Ü²õ±ðÌý±ð³Ù³¦Ìý±ç³Ü²¹±ô¾±´Ú¾±±ð²õÌý´Ú´Ç°ùÌý·É°ù¾±³Ù¾±²Ô²µ-»å´Ç·É²ÔÌý²¹±ô±ô´Ç·É²¹²Ô³¦±ð²õ±Õ

[(1)     This section applies where—

(a)     a person carrying on a trade of oil extraction incurs decommissioning expenditure, and

(b)     the plant or machinery concerned—

(i)

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