# Finance Act 2012, Paragraph 23


For the purposes of section 76 an expense is to be treated as deductible under another relevant rule so far as it was brought into account at Step 1 in section 76(7) of ICTA as an expense referable to an accounting period ending before 1 January 2013.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/17/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.