Finance Act 2013

89Miscellaneous amendments relating to decommissioningU.K.

This adran has no associated Nodiadau Esboniadol

(1)Part 1 of Schedule 31 contains provision about expenditure on and under abandonment guarantees and abandonment expenditure.

(2)Part 2 of Schedule 31 contains provision about calculating the profits of a ring fence trade carried on by a person who incurs expenditure on meeting another person's decommissioning liabilities.