# Finance Act 1980, Paragraph 17


If the transfer period is one of the first three chargeable periods of the field section 8 shall not apply to the old participator for that period or any earlier period.

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Source: https://www.legislation.gov.uk/ukpga/1980/48/schedule/17/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-1980/schedule-17/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.