Section 163 of CAA 2001 (meaning of "general decommissioning expenditure") is amended as follows.
In subsection (1)—
the words after "if" become paragraph (a) of that subsection,
in that paragraph, for "subsections (3) to (4)" substitute , and" subsections (3), (3A) and (4) "
at the end of that paragraph insert, or bthe conditions in subsections (3B) and (4) are met.
After subsection (3A) insert—
In subsection (5)(a), for " "oil field" has" substitute " "oil" and "oil field" have".
The amendments made by this section have effect in relation to expenditure incurred on decommissioning carried out on or after the day on which this Act is passed.