# Finance Act 1983, Paragraph 8


In Schedule 17 to the Finance Act 1980 (transfers of interests in oil fields) after paragraph 16 (abortive exploration expenditure) there shall be inserted—
“ Exploration and appraisal expenditure
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/1983/28/schedule/8/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-1983/schedule-8/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.