# Finance Act 1996, Paragraph 30

Extent: E+W+S+N.I.

In section 503(6) of the Taxes Act 1988 (apportionments where a letting relates only in part to holiday accommodation) for “appear to the inspector, or on appeal the Commissioners, to be” there shall be substituted “ are ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.