167 Site preparation expenditure: supplementary
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

167  Site preparation expenditure: supplementary

(1)     For the purposes of this section and sections 165 and 166—

“site preparation expenditure”, in relation to a waste disposal site, means expenditure incurred on preparing the site for the deposit of waste materials,

“waste disposal licence” means—

(a)     a disposal licence under Part 1 of the Control of Pollution Act 1974 (c 40) or Part

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