# Finance Act 2008, Paragraph 29


(1) Section 62 (death) is amended as follows
(2) In subsection (2A), for “brought into account for that year by virtue of section 2(5)(b)” substitute “ treated as accruing by virtue of section 87 or 89(2) (read, where appropriate, with section 10A) ”.
(3) Omit subsection (2B).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.