# Finance Act 2009, Paragraph 26


In section 86 (payment of tax), after subsection (5) insert—
“(5A) The above provisions are also subject to paragraph 7 of Schedule 61 to the Finance Act 2009 (payment of tax where land ceases to qualify for relief in respect of alternative finance investment bonds).”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.