UK EOFY is 5th April. In a perfect world, I suspect that RR were hoping to spend enough on the project this year to mitigate their tax on production, but that looks unlikely. But I think you are right. I think the market is more worried about that (and whether RR might junk the project) than RR would be. At the end of the day, so long as they spend the money before there is a change to the fical landscape (potentially after Nov 24 if Labour get in) then they would still be eligible to benefit from the tax concessions.
Q1 - 2024, page-300
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