# The Petroleum Revenue Tax (Electronic Communications) Regulations 2003, Paragraph 12


An election by a participator under section 65 of the Finance Act 1987 for the allowance of expenditure as mentioned in subsection (1) of that section.

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Source: https://www.legislation.gov.uk/uksi/2003/2718/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.