Waste disposal sites
Deductions for expenditure, finance leases and loans
Meaning
Legislation/Regulatory –
ITTOIA2005 s. 167
HMRC Guidance –
BIM67545
Preparation expenditure
Allocation of
HMRC Guidance –
BIM67480
Deduction for
HMRC Guidance –
BIM15025
;
BIM67400
;
BIM67450
;
BIM67455
;
BIM67460
;
BIM67465
;
BIM67516
;
BIM67520
;
BLM73055
Meaning of site preparation expenditure
HMRC Guidance –
BIM67545
Waste disposal site, meaning
Legislation/Regulatory –
CTA2009 s. 144
Relevant planning obligation, meaning
Legislation/Regulatory –
ITTOIA2005 s. 168(6)
HMRC Guidance –
BIM67550
Restoration payments
HMRC Guidance –
BIM15025
;
BIM67415
;
BIM67420
;
BIM67430
;
BIM67435
;
BIM67540
;
BIM67545
;
BIM67550
Waste disposal licence, meaning