[163A Expenditure in anticipation of approval of abandonment programme]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[163A  Expenditure in anticipation of approval of abandonment programme]

[(1)     Expenditure to which section 163(3A)(d) applies by virtue of section 163(3AA)(b) is to be treated as never having been general decommissioning expenditure for the purposes of sections 164 and 165 unless, before the end of the relevant period, condition A or condition B is met in relation to the expenditure.

(2)     Condition A is that—

(a)     an abandonment programme is approved, and

(b)     the programme, or a condition to which the

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