254 Deduction for expenditure on sea walls
Corporation Tax Act 2009 (2009 c 4) | Legislation

Deductions for expenditure on sea walls

254  Deduction for expenditure on sea walls

(1)     This section applies if in a tax year a person—

(a)     is the owner or tenant of any premises, and

(b)     incurs expenditure in making a sea wall or other embankment necessary for the preservation or protection of the premises against the encroachment or overflowing of the sea

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