Chapter 5 Other kinds of qualifying expenditure

United Kingdom

1. 414Expenditure on works likely to become valueless
2. 415Contribution to buildings or works for benefit of employees abroad
3. 416Non-ring fence trades: expenditure on restoration within 3 years of ceasing to trade
4. 416ZARing fence trades: expenditure on site restoration
5. 416ZB“Notional accounting period”
6. 416ZCSite restoration services supplied by connected person
7. 416ZDRestriction on allowance available
8. 416ZEAllowance where site restoration undertaken for other participators in oil field