88 Decommissioning expenditure taken into account for PRT purposes
Finance Act 2013 (2013 c 29) | Legislation

Decommissioning expenditure etc

88  Decommissioning expenditure taken into account for PRT purposes

(1)     Section 330B of CTA 2010 (decommissioning expenditure taken into account for PRT purposes) is amended as follows.

(2)     In subsection (1), omit the “and” at the end of paragraph (a) and after paragraph (b) insert

“, and

(c)     an amount equal to the appropriate fraction of the used-up amount of that expenditure

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