# Finance Act 1994, Paragraph 3


Subsections (4) and (5) of section 353 of the Taxes Act 1988 (restriction of relief to basic rate tax) shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/9/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-9/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.