# Finance Act 2009, Paragraph 10

Extent: E+W+S+N.I.

In ICTA—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in section 840ZA(3)(b) (meaning of “tax advantage”), after “397(1)” insert “ or 397A(1) ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/19/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-19/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.