# Finance Act 1996, Paragraph 9


In section 412(4) of the Taxes Act 1988 (group relief: power to assess under section 412(3) is without prejudice to the making of assessments under section 29(3)(c) of the Taxes Management Act 1970) for “section 29(3)(c)” there shall be substituted “ section 29(1)(c) ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/18/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-18/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.