# Finance Act 1996, Paragraph 5

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

(1) In section 348(3) and in section 349(1), at the end there shall be inserted “ or to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV ”.
(2) In section 349(3), the following paragraph shall be inserted after paragraph (d)—
“(e) to any payment which is a relevant payment for the purposes of Chapter VIIA of Part IV; or”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/29/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-29/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.