beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oil Taxation Manual

Decommissioning and abandonment: general decommissioning expenditure: closing down an oil field on or before 11 March 2008

For the period between 7 August 2000 and 11 March 2008, expenditure will only qualify for the special allowance as abandonment expenditure if it is incurred for the purposes of, or in connection with the closing down of all or part of an oil field. The costs of removing an installation prior to closing down all or part of an oil field; for example removing a redundant rig in mid field life; will not qualify.

This requirement was removed for general decommissioning expenditure incurred on or after 12 March 2008.