# Finance Act 2013, Paragraph 5


(1) Part 3 of FA 1991 (oil taxation) is amended as follows.
(2) Omit section 105 (restriction of expenditure relief by reference to payments under abandonment guarantees).
(3) Omit section 106 (relief for reimbursement expenditure under abandonment guarantees).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/31/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-31/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.