Chattels – Dinar Guru Quote: “…the 2020 budget has some amazing stuff in it…Article 140, HCL all that is now inside the 2020 budget…” How is Article 140 inside the 2020 Budget? The Iraqi budget, when passed, becomes law for the year of that budget. The HCL is a permanent accord between the GOI and the KRG which governs many things related to oil production, sales, etc. There have been at least two drafts of the HCL, neither adopted and none in and budget law.