9A(1)  Subsections (2) and (3) below apply where–

(a)operating expenditure is incurred by a participator in an oil field during a chargeable period to which section 9(1) of this Act applies (“the relevant chargeable period”);

(b)a claim for the allowance of the expenditure is made under Schedule 5 or 6 for the claim period which coincides with the relevant chargeable period (“the relevant claim period”); and

(c)the claim is made more than four months after the end of the relevant claim period.

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