This section has no associated Explanatory Notes
6(1)In Part 2 of ITTOIA 2005 (trading income), Chapter 16A (oil activities) is amended as follows.U.K.
(2)In section 225N (expenditure on and under abandonment guarantees), omit subsections (3) and (4).
(3)Omit section 225O (relief for reimbursement expenditure under abandonment guarantees).