100 Amendment of section 30 of the Energy Act 2004
Finance Act 2006 (2006 c 25) | Legislation

100  Amendment of section 30 of the Energy Act 2004

(1)     Section 30 of the Energy Act 2004 (disregard for tax purposes of decommissioning provisions recognised by Nuclear Decommissioning Authority) is amended as follows.

(2)     In subsection (1)—

(a)     for paragraph (b) substitute—

“(b)     that responsibility—

(i)     includes the financial responsibility under section 21, or

(ii)     would do so but for the fact that the amount of the financial responsibility is for the time being subject to a

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