# Finance Act 2006, Paragraph 9


For section 21(1)(b) (definition of “asset”) substitute—
“(b) currency, with the exception (subject to express provision to the contrary) of sterling,”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.