# Finance Act 2005, Paragraph 21


In section 43A of ICTA (rent factoring: meaning of “finance agreement”), in subsection (3) (reference to consolidated group accounts), omit paragraphs (a) and (b) and the word “and” preceding paragraph (a).

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/4/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-4/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.