# Finance Act 1987, Paragraph 7


In Schedule 17 to the Finance Act 1980 (transfers of interests in oil fields) after paragraph 16A (exploration and appraisal expenditure) there shall be inserted—
“ Research expenditure
16B In relation to research expenditure to which section 5B applies, paragraph 16 above has effect as if any reference therein to section 5 were a reference to section 5B.”

---
Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/13/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.