SCHEDULES
SCHEDULE 9Transitionals and savings etc
Part 9Oil activities
Reimbursement by defaulter in respect of certain abandonment expenditure
36
1
If article 10 of the 2009 Order applies, section 225T(5) of ITTOIA 2005 has effect at times before 1 April 2012 as if for “4” there were substituted “
6
”
.
2
In sub-paragraph (1) “the 2009 Order” means the Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009 (S.I. 2009/403).