# Finance Act 1996, Paragraph 7


In section 70(3) of that Act (extension of Cases IV and V of Schedule D to non-resident companies), for “Cases IV and V” there shall be substituted “ Cases III and V ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-14/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.