# Finance Act 2010, Paragraph 3


In section 383 (income and matching expense in different accounting periods), after subsection (1) insert—
“(1A) For the meaning of “qualifying change of ownership”, see sections 394A to 398A”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.