Finance Act 1983

6(1)In Schedule 7 to the principal Act (claims for allowance of abortive exploration expenditure) in paragraph 1(1), for the words from " of any " to " of this Act " there shall be substituted: —

(a)of any abortive exploration expenditure allowable under section 5 of this Act, or

(b)of any exploration and appraisal expenditure allowable under section 5A of this Act.

(2)In paragraph 1(3) of that Schedule, after the words " section 5 " there shall be added the words " or, as the case may be, section 5A. "