81 Meaning of “decommissioning expenditure”
Finance Act 2013 (2013 c 29) | Legislation

81  Meaning of “decommissioning expenditure”

(1)     In section 80 “decommissioning expenditure” means expenditure incurred in connection with—

(a)     demolishing any plant or machinery,

(b)     preserving any plant or machinery pending its reuse or demolition,

(c)     preparing any plant or machinery for

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