Paragraph 24
In paragraph 23(d)(ii), “decommissioning loss” means a loss in respect of which—
(a)
a claim for relief under section 37 of CTA 2010 is made by the purchaser by virtue of section 39 or 40 of that Act (relief for trade losses: terminal losses and ring fence trades), or
(b)
relief is given under section 42 of CTA 2010 (ring fence trades: further extension of period for relief).