18(1)Section 292 is amended as follows.
(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”.