Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 2: Oil
Part 1 of Schedule 31 contains provision about expenditure on and under abandonment guarantees and abandonment expenditure.
Part 2 of Schedule 31 contains provision about calculating the profits of a ring fence trade carried on by a person who incurs expenditure on meeting another person's decommissioning liabilities.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
