Paragraph 5
(1)
Section 164 (abandonment expenditure incurred before cessation of ring fence trade) is amended as follows.
(2)
In the heading, for “abandonment expenditure” substitute “ general decommissioning expenditure ”.
(3)
In subsections (1), (2)(a), (3)(a), (4)(a) and (5), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.