SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Oil Taxation Act 1975 (c. 22)
314
In section 3(2) (allowance of expenditure (other than expenditure on long-term assets and abortive exploration expenditure)) in the first sentence—
a
omit “under subsection (2) of section 579 of the Taxes Act or”,
b
after “(“ITTOIA 2005”)” insert “
or section 77 of the Corporation Tax Act 2009
”
, and
c
omit “that subsection or”.