# Finance Act 2009, Paragraph 23


(1) Paragraph 2 of Schedule 5 (allowance of expenditure other than abortive exploration expenditure: claim period) is amended as follows.
(2) In sub-paragraph (1), for “six years” substitute “ 4 years ”.
(3) In sub-paragraph (7)—
(a) in paragraph (c), for “four years” substitute “ 2 years ”, and
(b) in the words after that paragraph, for “six years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.