# Finance Act 1996, Paragraph 51


In section 116(13) of the Gains Act (subsection (12) not to apply where inspector, being satisfied sum is comparatively small, so directs) the words “the inspector is satisfied that” and “and so directs,” shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/51 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.