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 330C
Meaning of "decommissioning expenditure"
Section 330C defines what counts as "decommissioning expenditure" for the purposes of calculating the supplementary charge on ring fence trades carried out by oil and gas companies.
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.