Sch 15 para 24
In paragraph 23(d)(ii), “ decommissioning loss ” means a loss in respect of which— (a) a claim for relief under section 37 of CTA 2010 is made by the purchaser by virtue of section 39 or 40 of that Act (relief for trade losses: terminal losses and ring fence trades), or (b) relief is given under section 42 of CTA 2010 (ring fence trades: further extension of period for relief).