165 Deduction for site preparation expenditure
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Waste disposal

165  Deduction for site preparation expenditure

(1)     This section applies for the purpose of calculating the profits of a trade of a period of account in which waste materials are deposited on a waste disposal site if—

(a)     the person carrying on the trade (“the trader”), or a predecessor, has incurred site preparation expenditure in relation to the site in the course of carrying on the trade, and

(b)

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