Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 34 U.K. Oil decommissioning expenditure: consequential amendments

ICTA U.K.

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