Related Commentary  

104G(1)  This section applies if expenditure incurred by a person on the provision of cushion gas used in a particular gas storage facility includes both new expenditure and old expenditure.

104G(2)  Any disposal event which concerns any of that cushion gas is to be treated for the purposes of this Part as relating to cushion gas which is the subject of the new expenditure before cushion gas which is the subject of the old expenditure.

104G(3)  The result of subsection (2) (including any further application of that subsection) is that a disposal event may be treated as relating–

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