# Finance Act 1987, Paragraph 9


(1) In section 113 of the Finance Act 1984 (restriction on PRT reliefs), in subsection (1)—
(a) the words “abortive exploration expenditure or exploration and appraisal” shall be omitted; and
(b) after the words “section 5A” there shall be inserted “ or section 5B ”.
(2) In subsection (6) of that section—
(a) after the words “section 5A” there shall be inserted “ or section 5B ”; and
(b) for the words “paragraph 16 or paragraph 16A” there shall be substituted “ paragraphs 16 to 16B ”.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/13/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-13/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.