BIM80770 - Post-cessation receipts: expenses: other provisions relieving expenses

See ICTA88/S592 (6A) concerning post-cessation pension contributions; CAA01/S165 and OT27030 concerning oil abandonment expenditure; CAA01/S416 concerning post-cessation restoration expenses of mining companies; F2A92/PARA7/SCH12 and the Banking Manual concerning companies which have been authorised to take deposits under the 1987 Banking Acts and which are in compulsory liquidation.

For Lloyds Underwriters see FA93/S179 (4) and CG24000.