Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 32 U.K. Restrictions on allowances for certain oil-related expenditure

PART 1 U.K. Decommissioning expenditure

4 U.K. In section 57(3), after the reference to section 70DA insert— “ sections 165A to 165E (restrictions on allowances: anti-avoidance); ”.