Related Commentary  Related HMRC Manuals

43(1)  This section applies in relation to a claim under section 37 if–

(a)as a result of section 165 of CAA 2001 (general decommissioning expenditure after ceasing ring fence trade) a company's qualifying expenditure for the accounting period in which it ceases to carry on a ring fence trade (as defined in section 162 of that Act) is increased by any amount, or

(b)as a result of section 416 or 416ZA of CAA 2001 (expenditure on site restoration) any expenditure is treated as qualifying expenditure of a company incurred on the last day of trading.

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