This section has no associated Explanatory Notes
23(1)Paragraph 2 of Schedule 5 (allowance of expenditure other than abortive exploration expenditure: claim period) is amended as follows.U.K.
(2)In sub-paragraph (1), for “six years” substitute “ 4 years ”.
(3)In sub-paragraph (7)—
(a)in paragraph (c), for “four years” substitute “ 2 years ”, and
(b)in the words after that paragraph, for “six years” substitute “ 4 years ”.
Commencement Information
I1Sch. 51 para. 23 in force at 1.4.2011 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(2)