Reliefs for expenditure Reliefs for expenditure
United Kingdom
- 1Expenditure incurred on non-dedicated mobile assets.
- 2Dedicated mobile assets.
- 3Expenditure incurred on long-term assets other than non-dedicated mobile assets.
- 3AExclusion from section 3(4) of expenditure on assets giving rise to tax-exempt tariffing receipts
- 4Expenditure related to exempt gas and deballasting.
- 5Miscellaneous amendments relating to reliefs.