# Finance Act 2011, Paragraph 14


In section 414 (partnership's income for condition B in section 410), in subsection (5), for “qualifying leased plant or machinery” substitute “ plant or machinery falling within section 410(6) ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/6/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-6/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.