# Finance Act 2009, Paragraph 4


(1) Section 274 (limits on relief under sections 266 and 273) is amended as follows.
(2) In subsection (1), omit “or other sums”.
(3) In subsection (2)—
(a) for “sections 266 and 273” substitute “ section 266 ”, and
(b) omit “or sums”, and
(c) for “the appropriate rate” substitute “ 12.5% ”.
(4) Omit subsection (3).
(5) In subsection (4), omit “or other sum” (in both places).
(6) In the heading, for “sections 266 and 273” substitute “ section 266 ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.