# Finance Act 2025, Section 18: Decommissioning of carbon storage installations

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

Schedule 3 makes provision for certain payments into a decommissioning fund to be treated as decommissioning expenditure for the purposes of corporation tax, income tax and petroleum revenue tax.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.