This section has no associated Explanatory Notes
14(1)Section 225N is amended as follows.U.K.
(2)Omit subsection (5).
(3)In subsection (6), in the definition of “abandonment guarantee”—
(a)for “section 105 of FA 1991” substitute “ section 3 of OTA 1975 ”, and
(b)for “that Act” substitute “ FA 1991 ”.
(4)The heading of that section becomes “ Expenditure on abandonment guarantees ”.