Regulation 13 I1 In section 115 of FA 2012 (commercial allocation of accounting profit or loss and tax adjustments) subsections (1) and (2) apply as if “two” were omitted. Annotations Commencement I1 Reg. 13 in force at 31.12.2012, see reg. 1(1) ← Regulation 12 Regulation 13 Regulation 14 →