SCHEDULES

SCHEDULE 31Miscellaneous amendments relating to decommissioning

PART 1Abandonment guarantees and abandonment expenditure

Reimbursement by defaulter in respect of abandonment expenditure

8

In Part 3 of FA 1991, omit section 108 (reimbursement by defaulter in respect of certain abandonment expenditure).

9

In Part 2 of ITTOIA 2005, omit section 225T (reimbursement by defaulter in respect of certain abandonment expenditure).

10

In Part 8 of CTA 2010, omit section 298 (reimbursement by defaulter in respect of certain abandonment expenditure).