http://www.legislation.gov.uk/id/ukpga/2022/40

Relief for investment expenditure

F13Section 2: meaning of “operating expenditure”

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:

Amendments (Textual)

F1S. 3 omitted (20.3.2025 with effect in relation to expenditure incurred on or after 1.11.2024) by virtue of Finance Act 2025 (c. 8), s. 16(3)(6)