# Finance Act 2019, 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).

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.