# Finance Act 1987, Paragraph 4

Extent: E+W+S+N.I.

In section 40(1) of the principal Act (appeals) for paragraph (d) there shall be substituted—
“(d) the proportion of input tax allowable under section 15 above”.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.