# Finance Act 1996, Paragraph 5 In subsection (1B)(a) of section 22 of the 1994 Act, for β€œthe other person there mentioned or to the Secretary of State or to both;” there shall be substituted β€œ another person there mentioned or to the Secretary of State or to another such person and to the Secretary of State; ”. --- Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/2/paragraph/5 (the official version) Page: https://openlegislation.uk/finance-act-1996/schedule-2/paragraph-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.