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Finance Act 2009

Ota 1983

5.Paragraph 2 removes an alternative formula for calculating tariff receipts allowance from OTA 1983.

6.Sub-paragraph (2) omits section 9(3) and paragraph 3 of Schedule 3 to OTA 1983. This applies an alternative formula for calculating tariff receipts allowance for chargeable periods ending on or before 30 June 1987 and is thus no longer required.

7.Sub-paragraph (3) removes the now redundant references to subsection (3) that appear elsewhere in section 9.

8.Sub-paragraph (4) omits sections 13 and 14 of, and Schedule 5 to OTA 1983 (transitional provision for expenditure incurred on or before 31 December 1983) as these rules are no longer applicable.

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