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Changes over time for: Section 165C


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2024.
Changes to legislation:
Capital Allowances Act 2001, Section 165C is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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[165CAllowance in respect of certain services related to decommissioningU.K.
This section has no associated Explanatory Notes
(1)This section applies to so much of R's expenditure under the arrangement as relates to the supply by S of a service if—
(a)the service is a planning or project management service, and
(b)the cost plus method is an appropriate method of applying the arm's length principle to the provision of it.
(2)D is the sum of—
(a)the cost to S of providing the service or, if R's expenditure under the arrangement relates to only part of the service, that part, and
(b)the appropriate percentage of that amount.
(3)The appropriate percentage is the smaller of—
(a)the appropriate mark up determined in accordance with the cost plus method, and
(b)10%.
(4)Any expression which is used in this section and in the transfer pricing guidelines has the meaning given in those guidelines.
“The transfer pricing guidelines” has the meaning given by section 164(4) of TIOPA 2010.]
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