# Finance Act 1997, Paragraph 9

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

In section 77(8) (provisions that do not apply where an election is made in the case of a connected person succeeding to a trade), after “Sections” there shall be inserted “ 38G, ”.

---
Source: https://www.legislation.gov.uk/ukpga/1997/16/schedule/14/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-1997/schedule-14/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.