# Finance Act 1996, Paragraph 56


A controller is not to be treated for the purposes of this Act as carrying out a taxable activity by reason only of any liability under this Part of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/56 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.