[161D Exceptions to section 161C(2)]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[161D Ìý·¡³æ³¦±ð±è³Ù¾±´Ç²Ô²õÌý³Ù´ÇÌý²õ±ð³¦³Ù¾±´Ç²ÔÌý161°ä(2)±Õ

[(1)     Subsection (2) of section 161C does not apply to decommissioning expenditure on UK infrastructure unless it is incurred in connection with measures taken, wholly or substantially, in order to comply with—

(a)     an abandonment programme

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