Finance Act 2013

Consequential amendments

This section has no associated Explanatory Notes

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”.