# Finance Act 2012, Paragraph 6


(1) The amendments made by this Schedule have effect in relation to expenditure incurred in connection with decommissioning carried out on or after 21 March 2012.
(2) In sub-paragraph (1) “decommissioning” means anything falling within any of paragraphs (a) to (e) of section 330C(1) of CTA 2010 (as inserted by this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/21/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-21/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.