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Finance Act 2008
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Finance Act 2008, Paragraph 6 is up to date with all changes known to be in force on or before 10 February 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.
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Changes and effects yet to be applied to Schedule 34 Paragraph 6:
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
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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