[206A Modification of basic rule where allowances restricted for certain expenditure]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[206A  Modification of basic rule where allowances restricted for certain expenditure]

[(1)     This section applies where—

(a)     in a case to which section 165A(1) of CAA 2001 (restriction of allowances for decommissioning expenditure) applies, R's available qualifying expenditure is restricted under section 165B(2)

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