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 ”.