# Finance Act 2001, Paragraph 3


In section 176(4) of that Act (treatment of fixture where expenditure incurred by person with interest in relevant land), for “section 177(4)” substitute “ sections 177(4) and 180A(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.