SCHEDULES

SCHEDULE 21Relief in respect of decommissioning expenditure

Restriction of relief available in respect of decommissioning expenditure

2In section 330 (supplementary charge in respect of ring fence trades), at the end of subsection (2) insert—

“See also sections 330A and 330B (which provide for the amount of adjusted ring fence profits to be further adjusted where decommissioning expenditure has been taken into account).”