# Finance Act 1996, Paragraph 54


In each of sections 150(10)(a) and 150A(9)(a) of the Gains Act (reductions in relief to be apportioned in such a way as appears to the inspector etc to be just and reasonable) for “such a way as appears to the inspector, or on appeal to the Commissioners concerned, to be” there shall be substituted “ a way which is ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.