# Finance Act 2011, Paragraph 4 In section 440 (overview of Chapter 15), in subsection (2), omit the β€œand” at the end of paragraph (e), and after paragraph (f) insert β€œ, and (g) for rules about debits arising as a result of the derecognition of creditor relationships, see section 455A.” --- Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/4/paragraph/4 (the official version) Page: https://openlegislation.uk/finance-act-2011/schedule-4/paragraph-4 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.