# Finance Act 2006, Paragraph 13


In section 181(1) (value shifting)—
(a) before “sponsoring employer”, in the first place, insert “ person who is or has been a ”, and
(b) for “sponsoring employer”, in each other place, substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.