Clause 183 - Relief in respect of decommissioning expenditure

Part of Finance Bill – in a Public Bill Committee at 5:00 pm on 19 June 2012.

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Photo of Cathy Jamieson Cathy Jamieson Shadow Minister (Treasury) 5:00, 19 June 2012

I welcome what the Minister is saying about the importance of not encouraging or wrongly incentivising companies to decommission at an early stage to take advantage of some kind of tax break. How does she balance that with ensuring that the taxation regime encourages further investment? I am thinking particularly of the balance between some of the larger companies and the smaller companies.