# Finance Act 2009, Paragraph 7


Section 409(1) (postponement until redemption of debits for close companies' deeply discounted securities)—
(a) in paragraph (b), after “there is a person” insert “ ( ”, and
(b) insert at the end (not as part of paragraph (d))— “ and, where it applies, the non-qualifying territory condition is met. ”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/20/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-20/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.