91 Expenditure on decommissioning certain redundant plant or machinery
Finance Act 2013 (2013 c 29) | Legislation

91  Expenditure on decommissioning certain redundant plant or machinery

(1)     In section 164 of CAA 2001 (general decommissioning expenditure incurred before cessation of ring fence trade), after subsection (1B) insert—

“(1C)     If the plant or machinery concerned is incidentally-acquired redundant plant or machinery (see subsection (1D)), it is to be regarded for the purposes of this section as having

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