Feasibility and other non-deductible expenditure for incomplete assets
Regulatory impact assessment. 13 September 2019. Individual document published: 31 August 2020.
Note: Published in June 2020 as part of the regulatory impact asessment pack for the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Bill (introduced into Parliament on 4 June 2020).