# Finance Act 2011, Section 54: Leasing companies: withdrawal of election


(1) In section 398A(1)(a) of CTA 2010 (election out of qualifying change of ownership), after “day”)” insert “ before 23 March 2011 ”.
(2) The amendment made by this section is to be treated as having come into force on 23 March 2011.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/54 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.