# Finance Act 2011, Paragraph 7


In section 845(4) (exceptions to rule that transfer between company and related party treated as being at market value)—
(a) omit the “and” at the end of paragraph (c), and
(b) after that paragraph insert—
“(ca) section 848A (assets held for purposes of exempt foreign permanent establishments), and”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.