# Finance Act 1988, Paragraph 12

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

In subsection (2) of section 309 (further provisions as to subsidiaries), for the words “a qualifying trade which is” there shall be substituted the words “qualifying activities which are” and for the words “subsections (8), (9), (12)(b)(ii) and (13)” there shall be substituted the words “subsections (8) and (9)”.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.