# Finance Act 2013, 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),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/32/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-32/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.