# Finance Act 1987, Paragraph 4 In section 104 of the 1984 Act (relief for business property) in subsection (1)(a) for the words β€œor (b)” there shall be substituted β€œ (b) or (bb) ”. --- Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/8/paragraph/4 (the official version) Page: https://openlegislation.uk/finance-act-1987/schedule-8/paragraph-4 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.