# Finance Act 2003, Paragraph 8


(1) The Treasury may by order amend paragraph 7 so as to specify cases where use of a building is to be use of a building as a dwelling for the purposes of sub-paragraph (2) or (5) of that paragraph.
(2) The reference in section 116(8)(a) (power to amend section 116(2) and (3)) to “the purposes of subsection (1)” includes a reference to the purposes of paragraph 7(2) and (5).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/4A/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.