# Finance Act 1993, Paragraph 13

Extent: E+W+S+N.I.

(1) In subsection (1)(a) of section 147 (exclusion of double allowances), after “those Parts” there shall be inserted “ or section 22 ”.
(2) In subsection (2) of that section, after “any person” there shall be inserted “ an allowance is made under section 22 in respect of any capital expenditure or ”.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/13/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-13/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.