OT28605 - Decommissioning and abandonment: decommissioning security agreements: tax treatment of sums paid into the trust
On first principles payments into the trust are not allowable for tax purposes. The payments are made in order to meet future decommissioning costs and as such are capital in nature, and not allowable in computing profits for tax purposes.
The contributions are capital in the trustees바카라 사이트™ hands are so are not taxable on the trustees.