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Finance Act 2012
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- 2012 c. 14
- SCHEDULE 21
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ApplicationU.K.
6(1)The amendments made by this Schedule have effect in relation to expenditure incurred in connection with decommissioning carried out on or after 21 March 2012.U.K.
(2)In sub-paragraph (1) “decommissioning” means anything falling within any of paragraphs (a) to (e) of section 330C(1) of CTA 2010 (as inserted by this Schedule).
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