# Finance Act 2013, Paragraph 49


In section 31 of ITTOIA 2005 (relationship between rules prohibiting and allowing deductions), in subsection (2), omit the “or” at the end of paragraph (b) and after paragraph (c) insert
“or
(d) Chapter 17A,”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/4/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-4/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.