Regulation 8 Finance Act 1984
In section 113(5)(b) of the Finance Act 1984f1 (restriction on PRT reliefs), for “Secretary of State” substitute “OGA”.
Annotations
Footnotes
- f1
In section 113(5)(b) of the Finance Act 1984f1 (restriction on PRT reliefs), for “Secretary of State” substitute “OGA”.