SCHEDULES

SCHEDULE 31Miscellaneous amendments relating to decommissioning

PART 1Abandonment guarantees and abandonment expenditure

Consequential amendments

11

1

Section 104 of FA 1991 is amended as follows.

2

In subsection (1), omit “and sections 105 and 106 below”.

3

In subsection (2), omit “and section 106 (but not section 105) below”.