In Schedule 5 to OTA 1975 (allowance of expenditure, other than abortive exploration expenditure), for paragraph 2A substitute—
The amendment made by subsection (1) has effect in relation to expenditure incurred after 30 June 2008.
Section 103: Abandonment expenditure: default by participator met by former participator
Finance Act 2008 · 2008 c. 9View on legislation.gov.uk
Part 6: Oil
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