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 2010 section 287A
Restriction where debits or credits relate to decommissioning security settlement
Section 287A prevents loan relationship debits and credits from being recognised for corporation tax purposes where the underlying loan relationship relates to property held within a decommissioning security settlement connected to North Sea oil and gas abandonment obligations.
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.