SCHEDULES
SCHEDULE 8Reliefs for Exploration and Appraisal Expenditure etc.
PART IIIReceipts to be Set Against Allowable Expenditure
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(1)
A return made by a participator for a chargeable period under paragraph 2 of Schedule 2 to the principal Act shall give details of any qualifying receipt (whether received by him or by a person connected with him) of which details have not been given in a return made by him for an earlier chargeable period.
(2)
Section 533 of the Taxes Act (connected persons) applies for the purposes of this paragraph.