This
adran has no associated
Nodiadau Esboniadol
162(1)Amend section 5 (allowance of abortive exploration expenditure) as follows.U.K.
(2)In subsection (7)(b) for “section 839 of the Taxes Act” substitute “ section 1122 of CTA 2010 ”.
(3)In subsection (8)(b) for “section 838 of the Taxes Act” substitute “ Chapter 3 of Part 24 of CTA 2010 ”.