Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 2: Oil
In section 164 of CAA 2001 (general decommissioning expenditure incurred before cessation of ring fence trade), after subsection (1B) insert—
The amendment made by this section has effect in relation to expenditure incurred on decommissioning carried out on or after the day on which this Act is passed.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
