Paragraph 162
(1)
Amend section 5 (allowance of abortive exploration expenditure) as follows.
(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 ”.