# Finance Act 2008, Paragraph 5


In section 239(4) (certificates of discharge: cases where further tax not affected), after paragraph (a) (but before the “or”) insert—
“(aa) that may afterwards be shown to be payable by reason of too great an increase having been made under section 8A(3) above,”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.