# Finance Act 1990, Paragraph 4

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

(1) Section 23 (information relating to first-year allowances) shall be amended as follows.
(2) In subsection (1) the words “by a person other than a company”, the words from “, and a” to “an allowance,” and, in paragraphs (b) and (c), the words “or deduction” shall be omitted.
(3) In subsection (2) the words “other than a company” and the words from “, or a” to “company,” shall be omitted.

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Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.