# Finance Act 2008, Paragraph 1


In section 393A of ICTA (losses: set off against profits), in subsections (2C)(b) and (11)(a), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/34/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-34/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.