90 Expenditure on decommissioning onshore installations
Finance Act 2013 (2013 c 29) | Legislation

Capital allowances

90  Expenditure on decommissioning onshore installations

(1)     Section 163 of CAA 2001 (meaning of “general decommissioning expenditure”) is amended as follows.

(2)     In subsection (1)—

(a)     the words after “if” become paragraph (a) of that subsection,

(b)     in that paragraph, for “subsections (3) to (4)” substitute “subsections (3), (3A) and (4)”, and

(c)     at the end of that paragraph

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