# Corporation Tax Act 2010, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/162 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.