# Finance Act 2008, Paragraph 33


In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa) “holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.