Finance Act 1991

F1106 Relief for reimbursement expenditure under abandonment guarantees.U.K.

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Textual Amendments

F1S. 106 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(3) (with Sch. 31 para. 23)