Part 3 Amendments of TIOPA 2010
Finance Act 2013 (2013 c 29) | Legislation

Part 3 Amendments of TIOPA 2010

12

Part 4 of TIOPA 2010 (transfer pricing) is amended as follows.

13

In section 147(6) (list of exceptions to the basic rule stated in that section), after paragraph (b) insert—

“(ba)     section 206A (modification of basic rule where allowances restricted for certain oil-related expenditure),â€.

14

After section 206 insert—

“206A Modification of basic rule where allowances restricted for certain expenditure

(1)

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