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Finance Act 2009

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Finance Act 2009, Paragraph 3 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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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), ”.

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