Finance Act 1991 (c. 31)

Part III U.K. OIL TAXATION

Abandonment etc. U.K.

F1 105 Restriction of expenditure relief by reference to payments under abandonment guarantees. U.K.

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Textual Amendments

F1 S. 105 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(2) (with Sch. 31 para. 23)