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Legislation

Finance Act 1991

Crossheading Abandonment etc.

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Section 103 Allowance of certain expenditure relating to abandonment, decommissioning assets, etc.
Section 104 Abandonment guarantees.
Section 105 Restriction of expenditure relief by reference to payments under abandonment guarantees.
Section 106 Relief for reimbursement expenditure under abandonment guarantees.
Section 107 Allowance of expenditure of participator meeting defaulter’s field abandonment expenditure.
Section 108 Reimbursement by defaulter in respect of certain abandonment expenditure.

Abandonment etc.
Restriction of expenditure relief by reference to payments under abandonment guarantees.

Section 105 | Restriction of expenditure relief by reference to payments under abandonment guarantees.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 105 omitted (with effect in relation to expenditure incurred on or after 17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 31 para. 5(2) (with Sch. 31 para. 23)