Section 105 Restriction of expenditure relief by reference to payments under abandonment guarantees.F1
Repealed
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Annotations
Textual amendments
- F1
S. 105 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(2) (with Sch. 31 para. 23)