# Finance Act 2013, Paragraph 2


(1) Section 162 (liabilities) is amended as follows.
(2) In subsection (4), after “possible” insert “ and to the extent that it is not taken to reduce value in accordance with section 162B ”.
(3) In subsection (5), after “possible” insert “ and to the extent that it is not taken to reduce value in accordance with section 162B ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/36/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-36/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.