# Finance Act 2008, Paragraph 68


In paragraph 12(b) of Schedule 7A (restriction on set-off or pre-entry losses), for “enactment specified in section 35(3)(d)” substitute “ of the no gain/no loss provisions ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/68 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.