Section 163 of CAA 2001 (meaning of "abandonment expenditure") is amended as follows.
For the heading substitute ." Meaning of "general decommissioning expenditure"
For subsections (1) to (3) substitute—
After subsection (4) insert—
In subsection (5)(b), omit " "abandonment programme",".
Schedule 34 contains amendments consequential on this section.
The amendments made by this section and that Schedule have effect in relation to expenditure incurred on or after 12 March 2008.