# Finance Act 2008, Paragraph 11


In section 237(1) (exceptions to section 236), after “liability is not” insert “ AIA qualifying expenditure or ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/24/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-24/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.