87 Loan relationships arising from decommissioning security settlements
Finance Act 2013 (2013 c 29) | Legislation

87  Loan relationships arising from decommissioning security settlements

(1)     In Part 8 of CTA 2010 (oil activities), after section 287 insert—

“287A Restriction where debits or credits relate to decommissioning security settlement

(1)     No debits or credits are to be brought into account for the purposes of Part 5

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