SCHEDULES
SCHEDULE 32Restrictions on allowances for certain oil-related expenditure
PART 3Amendments of TIOPA 2010
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In section 213 (effect of Part 4 on capital allowances), after subsection (2) insert—
3
But a claim under section 174 may not be made if the claim would affect the operation of sections 165A to 165E or 416ZC to 416ZE of CAA 2001.