http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/41

SCHEDULES

SCHEDULE 41Oil assets put to other uses

Part 2Capital allowances

General decommissioning expenditure

6

In section 165(4A) of CAA 2001 (general decommissioning expenditure after ceasing ring fence trade), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.