# Finance Act 2003, Paragraph 4B


(1) This paragraph applies where section 44 (contract and conveyance) has effect in accordance with section 45 (effect of transfer of rights).
(2) Any reference in paragraph 3, 4 or 4A to the date when a contract was entered into (or made) shall be read, in relation to a contract deemed to exist by virtue of section 45(3) (deemed secondary contract with transferee), as a reference to the date of the assignment, subsale or other transaction in question.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/19/paragraph/4B (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-4B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.