OTA75\S6

Basic Definition

Unrelievable field losses (UFLs) are covered in OTA75\S6 (as amended by FA01\S99) and OTA75\Sch8. These provisions are an exception to the general rule that only expenditure attributable to a particular field can be relieved in that field. If a UFL is determined, it may, subject to particular conditions, be allowable in another field.

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