Finance Act 2009

This adran has no associated Nodiadau Esboniadol

3U.K.In Schedule 5 (allowance of expenditure other than abortive exploration expenditure), in paragraph 2C(2)—

(a)in the definition of “current participator”, after “paragraph (a),” insert “ (aa), ”, and

(b)in paragraph (b) of the definition of “former participator”, after “paragraph (a),” insert “ (aa), ”.