# Finance Act 1981, Paragraph 3


In section 59(1) for the words “whether under section 53 or section 54 above” there shall be substituted the words “ under section 53 above ”.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/7/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.