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(a) Chapters 1 and 3 of Part 9,

(a) Chapters 1 and 3 of Part 9,

(b) section 283,

(2) In relation to assets representing development expenditure, section 284(2) shall, subject to subsection (3), apply as if the reference in paragraph (a)(i) of that section to 15 per cent were a reference to 100 per cent as if the reference to paragraph (a)(i) of that section to 15 per cent were a reference to 100 per cent .

(3) Assets representing development expenditure shall not be treated for the purposes of section 284(1) as being in use for the purposes of a petroleum trade at the end of any chargeable period or its basis period which ends before the commencement of production of petroleum in commercial quantities from the relevant field in connection with which the assets were provided.

(i) section 284 shall apply as if the trade for the purposes of which the leased assets are (or would under section 298(1) be regarded as being) in use were a petroleum trade carried on by the lessor, and

(i) section 284 shall apply as if the trade for the purposes of which the leased assets are (or would under section 298(1) be regarded as being) in use were a petroleum trade carried on by the lessor, and

(ii) section 403 shall apply as if each reference in that section to machinery or plant included a reference to assets, not being machinery or plant, representing development expenditure.

(c) section 670,

(d) Chapter 1 of Part 29,

(d) Chapter 1 of Part 29,

(e) sections 763 to 765, and

(e) sections 763 to 765, and

(f) section 768.