# Finance Act 1994, Paragraph 2


In subsection (2) of section 12A of the Management Act (European Economic Interest Groupings), for the words “making assessments to income tax, corporation tax and capital gains tax on members of a grouping” there shall be substituted the words “ securing that members of a grouping are assessed to income tax and capital gains tax or (as the case may be) corporation tax ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/19/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-19/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.