http://www.legislation.gov.uk/ukpga/2012/14/schedule/21/paragraph/5Finance Act 2012An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-04-01 SCHEDULE 2151In Chapter 2 of Part 4 of CTA 2010 (relief for trade losses), section 40 (ring fence trades: extension of periods for which relief may be given) is amended as follows.2In subsection (1)(b), for the words from “for which” to the end substitute “ for which any allowances under section 164 or 403 of CAA 2001 are made to the company in respect of decommissioning expenditure ”.3In subsection (3)—afor “the allowance” substitute “ the sum of the allowances ”, andbfor “that allowance” substitute “ that amount ”.4After that subsection insert—3AIn this section “decommissioning expenditure” has the meaning given by section 330C.