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 ”.