This section has no associated Explanatory Notes
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), ”.