# Finance Act 1985, Paragraph 5


In section 40 of that Act (assessment on personal representatives) in subsection (3) for the words “subsections (1) and (2) above” (which were substituted by paragraph 9(1) of Schedule 8 to the said Act of 1976) there shall be substituted “this section”.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/schedule/25/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-25/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.