# Finance Act 2008, 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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/34/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-34/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.