[225S Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[225S  Relief for expenditure incurred by a participator in meeting defaulter's abandonment expenditure]

[(1)     Relief by way of capital allowance, or a deduction in calculating ring fence income, is to be available to the contributing participator in respect of the additional abandonment expenditure

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