# Finance Act 2004, Paragraph 39


In section 13(10B)(b) (attribution of gains to members of non-resident companies), for “section 271(1)(b), (c), (d), (g) or (h) or (2)” substitute “ section 271(1)(c) or (1A) ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/35/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-35/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.