# Finance Act 1987, Paragraph 4


In paragraph 2 of Schedule 2 to that Act (returns by participators) in sub-paragraph (2A) (initial return to include particulars of certain expenditure already claimed) for the words “exploration and appraisal expenditure to which section 5A” there shall be substituted “ expenditure to which section 5A or section 5B ”.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/13/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.