# Finance Act 2013, Paragraph 7


(1) In Part 8 of CTA 2010 (oil activities), Chapter 4 (calculation of profits) is amended as follows.
(2) In section 292 (expenditure on and under abandonment guarantees), omit subsections (3) and (4).
(3) Omit section 293 (relief for reimbursement expenditure under abandonment guarantees).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/31/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-31/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.