Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 142
Deduction for site preparation expenditure
Section 142 allows companies carrying on a waste disposal trade to claim a tax deduction for capital expenditure incurred in preparing a site for waste disposal, spread over the periods in which waste is actually deposited on the site.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.