24In 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).