# Finance Act 2025, Paragraph 4: Prevention of subsequent allowance where expenditure paid out of qualifying payment

Extent: E+W+S+N.I.

No allowance under CAA 2001 is to be made to a person in respect of expenditure paid out of a qualifying payment made into a decommissioning fund where a claim for an allowance in relation to that payment under that Act has been made (whoever made the claim).

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.