SCHEDULE 34 Oil Decommissioning Expenditure: Consequential Amendments
Finance Act 2008 (2008 c 9) | Legislation

SCHEDULE 34 Oil Decommissioning Expenditure: Consequential Amendments

Section 109

ICTA

1

In section 393A of ICTA (losses: set off against profits), in subsections (2C)(b) and (11)(a), for “abandonment expenditure†substitute “general decommissioning expenditureâ€.

CAA 2001

2

CAA 2001 is amended as follows.

3

In section 26 (demolition

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