{
  "url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-6.json",
  "legislation": "ukpga/1983/28",
  "legislation_title": "Finance Act 1983",
  "legislation_url": "https://openlegislation.uk/finance-act-1983",
  "path": "schedule/8/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) In Schedule 7 to the principal Act (claims for allowance of abortive exploration expenditure) in paragraph 1(1), for the words from “of any” to “of this Act” there shall be substituted:—\n“(a) of any abortive exploration expenditure allowable under section 5 of this Act, or\n(b) of any exploration and appraisal expenditure allowable under section 5A of this Act”.\n(2) In paragraph 1(3) of that Schedule, after the words “section 5” there shall be added the words “ or, as the case may be, section 5A. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Part of the text of Sch. 8 Pt. II paras. 1, 2, 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1983/28/schedule/8/paragraph/6",
    "retrieved_at": "2026-10-29T10:09:17.880534+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}