SCHEDULES
SCHEDULE 31Miscellaneous amendments relating to decommissioning
PART 1Abandonment guarantees and abandonment expenditure
Expenditure under abandonment guarantees
5
1
Part 3 of FA 1991 (oil taxation) is amended as follows.
2
Omit section 105 (restriction of expenditure relief by reference to payments under abandonment guarantees).
3
Omit section 106 (relief for reimbursement expenditure under abandonment guarantees).