Commentary

D1.369 Nuclear decommissioning

Corporate tax
Corporate tax | Commentary

D1.369 Nuclear decommissioning

Corporate tax | Commentary

D1.369 Nuclear decommissioning

Accounting entries made by certain publicly owned companies in the British Nuclear Fuels Group, arising from the recognition of the Nuclear Decommissioning Authority taking responsibility for nuclear decommissioning and cleaning-up, should not be brought into account for corporation tax purposes1.

Certain accounting entries made by the Nuclear Decommissioning Authority on taking responsibility for nuclear decommissioning and cleaning-up should not be brought into account for corporation tax purposes2.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial