Deductions for expenditure, finance leases and loans

Legislation/Regulatory – CTA2010 s. 920 ; ITA2007 s. 614BU

Meaning

Legislation/Regulatory – ITTOIA2005 s. 167
HMRC Guidance – BIM67545

Preparation expenditure

Allocation of

Legislation/Regulatory – CTA2009 s. 143 ; ITTOIA2005 s. 166, 167
HMRC Guidance – BIM67480

Deduction for

Legislation/Regulatory – CTA2009 s. 142, Sch. 2, para. 30 ; ITTOIA2005 s. 165, 167
HMRC Guidance – BIM15025 ; BIM67400 ; BIM67450 ; BIM67455 ; BIM67460 ; BIM67465 ; BIM67516 ; BIM67520 ; BLM73055

Meaning of site preparation expenditure

Legislation/Regulatory – CTA2009 s. 144 ; ITTOIA2005 s. 167
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

Legislation/Regulatory – CTA2009 s. 145 ; FA2012 s. 53 ; ITTOIA2005 s. 168
HMRC Guidance – BIM15025 ; BIM67415 ; BIM67420 ; BIM67430 ; BIM67435 ; BIM67540 ; BIM67545 ; BIM67550

Waste disposal licence, meaning

Legislation/Regulatory – CTA2009 s. 144 ; ITTOIA2005 s. 167