# Finance Act 1980, Paragraph 16A


In relation to exploration and appraisal expenditure to which section 5A applies, paragraph 16 above has effect as if any reference therein to section 5 were a reference to section 5A.

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Source: https://www.legislation.gov.uk/ukpga/1980/48/schedule/17/paragraph/16A (the official version)
Page: https://openlegislation.uk/finance-act-1980/schedule-17/paragraph-16A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.