# Finance Act 2009, Paragraph 4


(1) In paragraph 4(5) of Schedule 17 to FA 2008 (financing-arrangement-funded transfers: companies with unrepaid contingent loan liabilities before first period of account beginning on or after 1 January 2008), in the definition of “R”, after “(7)(a) of that section” insert “ in respect of amounts brought into account as transfers to non-technical account for periods of account beginning on or after 1 January 2008 ”.
(2) The amendment made by sub-paragraph (1) has effect in relation to periods of account beginning on or after 1 January 2008.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/23/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-23/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.