# Finance Act 2007, Paragraph 17


In section 268(6) (unauthorised payments surcharge and scheme chargeable payments), for “(assignment)” substitute “ , 172A, 172B, 172BA, 172C or 172D or arises under section 181A ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-19/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.