Point in time view as at 01/04/2010.
Finance Act 2008, Cross Heading: CAA 2001 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2U.K.CAA 2001 is amended as follows.
3U.K.In section 26 (demolition costs), in subsection (5), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
4U.K.In section 57 (available qualifying expenditure), in the entry in subsection (2) relating to section 165(3) of CAA 2001, for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
5(1)Section 164 (abandonment expenditure incurred before cessation of ring fence trade) is amended as follows.U.K.
(2)In the heading, for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
(3)In subsections (1), (2)(a), (3)(a), (4)(a) and (5), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
6(1)Section 165 (abandonment expenditure within 3 years of ceasing ring fence trade) is amended as follows.U.K.
(2)In the heading, for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
(3)In subsection (1)(b) and (c), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
(4)In subsection (3)—
(a)in paragraph (a), for “relevant abandonment cost” substitute “ relevant decommissioning cost ”, and
(b)in paragraph (b), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
(5)In subsection (4), in the definition of “the relevant abandonment cost”—
(a)for “relevant abandonment cost” substitute “ relevant decommissioning cost ”, and
(b)for “abandonment expenditure”, in each place, substitute “ general decommissioning expenditure ”.
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