# Finance Act 1996, Paragraph 31


In section 570(2) of the Taxes Act 1988 (schemes for rationalizing industry: treatment of certain payments made under such schemes)—
(a) the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that” shall cease to have effect;
(b) after “the Tax Acts” there shall be inserted “ and a claim is made to that effect, ”;
(c) for “that Schedule”, where those words first occur, there shall be substituted “ Schedule 21 ”; and
(d) at the end there shall be added—
“and paragraph 6 of that Schedule applies for the purposes of this subsection as it applies for the purposes of that Schedule.”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.