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Contents

Legislation

Finance Act 2013

Crossheading Capital allowances

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Section 90 Expenditure on decommissioning onshore installations
Section 91 Expenditure on decommissioning certain redundant plant or machinery
Section 92 Expenditure on site restoration
Section 93 Restrictions on allowances for certain oil-related expenditure

PART 2 Oil
Crossheading Capital allowances

Crossheading Capital allowances

From legislation.gov.uk

Contents

Section 90 Expenditure on decommissioning onshore installations
Section 91 Expenditure on decommissioning certain redundant plant or machinery
Section 92 Expenditure on site restoration
Section 93 Restrictions on allowances for certain oil-related expenditure