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Legislation

Capital Allowances Act 2001

Crossheading Expenditure connected with reuse etc. of offshore oil infrastructure

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Section 161A Meaning of “offshore infrastructure”
Section 161B Meaning of “decommissioning expenditure”
Section 161C Expenditure related to reuse etc. qualifies for writing-down allowances
Section 161D Exceptions to section 161C(2)

Chapter 13 Provisions affecting mining and oil industries
Crossheading Expenditure connected with reuse etc. of offshore oil infrastructure

Crossheading Expenditure connected with reuse etc. of offshore oil infrastructure

From legislation.gov.uk

Contents

Section 161A Meaning of “offshore infrastructure”
Section 161B Meaning of “decommissioning expenditure”
Section 161C Expenditure related to reuse etc. qualifies for writing-down allowances
Section 161D Exceptions to section 161C(2)