# Finance Act 2013, Section 89: Miscellaneous amendments relating to decommissioning


(1) Part 1 of Schedule 31 contains provision about expenditure on and under abandonment guarantees and abandonment expenditure.
(2) Part 2 of Schedule 31 contains provision about calculating the profits of a ring fence trade carried on by a person who incurs expenditure on meeting another person's decommissioning liabilities.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/89 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.