# Finance Act 2003, Paragraph 3A


In determining who is the purchaser for the purposes of paragraphs 1(4) and 2(2), paragraph 3 of Schedule 16 is to have effect as if sub-paragraphs (2) and (3) (trustee of bare trust granted a lease treated as purchaser of the whole of the interest acquired) were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/6ZA/paragraph/3A (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.