Part 2 Capital Allowances
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Capital Allowances

General decommissioning expenditure

5

(1)     Section 163 of CAA 2001 (meaning of “general decommissioning expenditureâ€) is amended as follows.

(2)     In subsection (3)(a), after “use†insert “wholly or partlyâ€.

(3)     In subsection (4ZA), for paragraphs (a) and (b) substitute—

“(a)     was not brought into use wholly for qualifying purposes, or

(b)

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