# Finance Act 2010, Paragraph 12


Section 398A of CTA 2010 (as inserted by paragraph 6) has effect in relation to a relevant change in the relationship between A and a principal company of A in the case of which the relevant day is before 24 March 2010 as if—
(a) in subsection (3)(b), the words “falling within subsection (4)”, and
(b) subsections (4) and (5),
were omitted.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.