Deductions for expenditure, finance leases and loans

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

Meaning

Legislation/Regulatory – ITTOIA2005 s. 167

Preparation expenditure

Allocation of

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

Deduction for

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

Meaning of site preparation expenditure

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

Waste disposal site, meaning

Legislation/Regulatory – CTA2009 s. 144

Relevant planning obligation, meaning

Legislation/Regulatory – ITTOIA2005 s. 168(6)

Restoration payments

Legislation/Regulatory – CTA2009 s. 145 ; FA2012 s. 53 ; ITTOIA2005 s. 168
HMRC Guidance – BIM15025

Waste disposal licence, meaning

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