Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 32 U.K. Restrictions on allowances for certain oil-related expenditure

PART 3 U.K. Amendments of TIOPA 2010

15 U.K. 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.”