Introduction Ota 1983
5.Paragraph 2 removes an alternative formula for calculating tariff receipts allowance from OTA 1983.
6.Sub-paragraph (2) omits section 9(3) and paragraph 3 of Schedule 3 to OTA 1983. This applies an alternative formula for calculating tariff receipts allowance for chargeable periods ending on or before 30 June 1987 and is thus no longer required.
7.Sub-paragraph (3) removes the now redundant references to subsection (3) that appear elsewhere in section 9.
8.Sub-paragraph (4) omits sections 13 and 14 of, and Schedule 5 to OTA 1983 (transitional provision for expenditure incurred on or before 31 December 1983) as these rules are no longer applicable.