# Finance Act 2003, Paragraph 57


(1) Section 3 (special provision for roll-overs) is amended as follows.
(2) In subsection (4)—
(a) in paragraph (a), for “section 485(1) to (4)” substitute “ section 483(1) to (4) ”, and
(b) insert at the end of paragraph (b)(i) “ (less any deductible amounts under section 480(1) to (6) of that Act). ”.
(3) In subsection (6), for “485(1) to (3)” substitute “ 483(1) to (3) ”.
(4) In subsection (11)(a), insert at the end “ (less any deductible amounts under section 480(1) to (6)); ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.