{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-34/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-34/paragraph-6.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/34/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Section 165 (abandonment expenditure within 3 years of ceasing ring fence trade) is amended as follows.\n(2) In the heading, for “abandonment expenditure” substitute “ general decommissioning expenditure ”.\n(3) In subsection (1)(b) and (c), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.\n(4) In subsection (3)—\n(a) in paragraph (a), for “relevant abandonment cost” substitute “ relevant decommissioning cost ”, and\n(b) in paragraph (b), for “abandonment expenditure” substitute “ general decommissioning expenditure ”.\n(5) In subsection (4), in the definition of “the relevant abandonment cost”—\n(a) for “relevant abandonment cost” substitute “ relevant decommissioning cost ”, and\n(b) for “abandonment expenditure”, in each place, substitute “ general decommissioning expenditure ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/34/paragraph/6",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}