Finance (No. 2) Act 2013

Amendment of section 120 of Principal Act (regulations)

61. Section 120 of the Principal Act is amended in subsection (8)—

(a) in paragraph (g) by substituting “review;” for “review.” in subparagraph (iv), and

(b) by inserting the following paragraph after paragraph (g):

“(h) in relation to section 62A—

(i) the manner in which an adjustment is calculated, and

(ii) the circumstances in which an adjustment may not be required.”.