Taxation (International and Other Provisions) Act 2010 section Schedule 9 paragraph 36

Reimbursement by defaulter in respect of certain abandonment expenditure

Schedule 9 paragraph 36 provides a transitional modification to the rules on reimbursement of abandonment expenditure by a defaulting party, extending the relevant time limit from four years to six years for periods before 1 April 2012.

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.