# Finance Act 2012, Paragraph 40


In section 765 (type 2 finance arrangements: certain tax consequences not to have effect) after “transferor” (wherever occurring) insert “ or the person connected with the transferor ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/13/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-13/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.