# Finance Act 2012, Paragraph 3


In section 198 (election to apportion sale price on sale of qualifying interest)—
(a) in subsection (1), after “item 1” insert “ or 9 ”, and
(b) in subsection (2)(a), after “item 1” insert “ or (as the case may be) 9 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/10/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-10/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.