# Finance Act 1990, Paragraph 12

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

In section 48 (information relating to allowances made in respect of new expenditure) in subsection (1) the words “by a person other than a company” and the words from “and a” to “allowance” shall be omitted.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/17/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.