{
  "url": "https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-9.json",
  "legislation": "ukpga/1987/16",
  "legislation_title": "Finance Act 1987",
  "legislation_url": "https://openlegislation.uk/finance-act-1987",
  "path": "schedule/13/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) In section 113 of the Finance Act 1984 (restriction on PRT reliefs), in subsection (1)—\n(a) the words “abortive exploration expenditure or exploration and appraisal” shall be omitted; and\n(b) after the words “section 5A” there shall be inserted “ or section 5B ”.\n(2) In subsection (6) of that section—\n(a) after the words “section 5A” there shall be inserted “ or section 5B ”; and\n(b) for the words “paragraph 16 or paragraph 16A” there shall be substituted “ paragraphs 16 to 16B ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1984 c. 43."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1987/16/schedule/13/paragraph/9",
    "retrieved_at": "2026-10-29T09:52:46.435061+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."
}