Paragraph 13
In section 147(6) (list of exceptions to the basic rule stated in that section), after paragraph (b) insert—
“(ba)section 206A (modification of basic rule where allowances restricted for certain oil-related expenditure),”.
In section 147(6) (list of exceptions to the basic rule stated in that section), after paragraph (b) insert—
“(ba)section 206A (modification of basic rule where allowances restricted for certain oil-related expenditure),”.