# Finance Act 2009, Paragraph 3


In paragraph 5 (normal rule for calculating potential lost revenue), for sub-paragraph (4)(b) substitute—
“(b) any relief under subsection (4) of section 419 of ICTA (relief in respect of repayment etc of loan) which is deferred under subsection (4A) of that section;”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/57/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-57/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.