# Finance Act 1993, Paragraph 2

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

In section 23(6) (interpretation of information provisions relating to first-year allowances), at the end there shall be inserted “ and references in this section to a first-year allowance shall not include references to a first-year allowance in respect of expenditure to which section 22 applies by virtue only of subsection (3B) of that section. ”

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.