# Finance Act 2010, Paragraph 2


Paragraph 1(2) does not apply to income which arises as a result of—
(a) a contract entered into after the final, or
(b) any amendment, after the final, of a contract entered into before the end of the final.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/20/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-20/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.