# Finance Act 2011, Paragraph 19


In section 255(1) (assessments), after paragraph (c) insert—
“(ca) liability to the annual allowance charge by virtue of section 237B,”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.