# Finance Act 2011, Section 44: Value shifting


Schedule 9 contains provision about value shifting.

---
Source: https://www.legislation.gov.uk/ukpga/2011/11/section/44 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.