166 Allocation of site preparation expenditure
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

166  Allocation of site preparation expenditure

(1)     The amount of site preparation expenditure allocated to a period of account for the purposes of section 165(2) is the amount given by the formula—

RE × (WD / (SV + WD))

·É³ó±ð°ù±ð—

RE means residual expenditure (see subsection (2)),

WD means the volume of waste materials deposited on the waste disposal site during the period, and

SV means the volume of the

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